Pengaruh Profitabilitas dan Financial Distress Terhadap Manajemen Laba Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia

Yenria, Sylvia (2020) Pengaruh Profitabilitas dan Financial Distress Terhadap Manajemen Laba Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to determine the effect of profitability and financial distress on earnings management. In this study, the sample used was in manufacturing sector companies listed on the Indonesia Stock Exchange. The sampling technique in this study was purposive sanpling to obtain a sample of 236 financial statement data. The data in this study use data of net income after tax, total assets, current assets, current debt, retained earnings, earnings before interest and taxes, stock market value, total debt, sales, operating cash flow, accounts receivable, non-current assets. Hypothesis testing uses the bootstrap technique to see the effect of independent variables on the dependent variable. The tool used to analyze data using IBM SPSS 23. The results of testing the first hypothesis states that profitability has a positive effect on earnings management and the results of testing the second hypothesis states that financial distress has a negative effect on earnings management.

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