PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN KEBIJAKAN DIVIDEN TERHADAP MANAJEMEN LABA DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI

NAFIATU RAHMA, NIKEN (2024) PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN KEBIJAKAN DIVIDEN TERHADAP MANAJEMEN LABA DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI. S1 thesis, Universitas PGRI Madiun.

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Abstract

This study aimed to determine the effect of profitability, company size, and dividend policy towards earnings management with managerial ownership as a moderating variable. This study used a quantitative method and secondary data obtained from the company's annual report. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period totaling 271 companies. The sampling method was purposive sampling and resulted in a sample of 53 companies with 4 years of observation, resulting in 212 data. However, there were outlier data, so the data used in this study amounted to 130 observation data. The research analysis used multiple linear regression and MRA (moderated regression analysis) processed using SPSS version 26. The results show: profitability has a positive effect towards earnings management, company size has a positive effect towards earnings management, dividend policy has a negative effect towards earnings management, managerial ownership was unable to moderate the effect of profitability, company size, and dividend policy towards earnings management.

Item Type:	Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci:	Profitability, Company Size, Dividend Policy, Earnings Management,Managerial Ownership
Subjects:	A Social Sciences > HB Economic Theory A Social Sciences > HC Economic History and Conditions A Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management A Social Sciences > HF Commerce > HF5601 Accounting A Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi dan Bisnis
Depositing User:	RAHMA NAFIATU NIKEN
Date Deposited:	03 Oct 2024 03:03
Last Modified:	03 Oct 2024 03:03
URI:	http://eprint.unipma.ac.id/id/eprint/2052

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