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UEU » Undergraduate Theses » Manajemen Posted by [email protected] at 31/01/2022 11:14:49 • 1038 Views
PENGARUH FINANCIAL DISTRESS, LEVERAGE,
DAN SALES GROWTH TERHADAP MANAJEMEN
LABA PADA PERUSAHAAN MANUFAKTURCreated by :
SYAFIRA FIRHANI SAREN ( 20170101054 )
Subject: | FINANCIAL DISTRESS LEVERAGE MANAJEMEN
LABA PADA | Alt. Subject : | FINANCIAL DISTRESS LEVERAGE MANAGEMENT
PROFIT ON | Keyword: | Financial Distress Leverage Sales Growth Manajemen Laba |
Description:
Penelitian ini bertujuan untuk mengetahui Pengaruh Financial Distress, Leverage
dan Sales Growth terhadap Manajemen Laba pada perusahaan manufaktur yang
terdaftar di Bursa Efek Indonesia periode 2017-2019. Populasi dalam penelitian
ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Metode
pengambilan sampel menggunakan teknik purposive sampling, maka diperoleh
sampel sebanyak 77 perusahaan. Alat statisik yang digunakan adalah statistik
deskriptif dengan penggolahan data menggunakan software SPSS Statistic 25.
Hasil penelitian ini mengindikasikan bahwa Financial Distress tidak berpengaruh
terhadap manajemen laba. Leverage berpengaruh terhadap manajemen laba,
sedangkan Sales Growth berpengaruh terhadap manajemen laba. Untuk
mengurangi tindakan manajemen laba, perusahaan harus memikirkan kembali
tindakan yang dilakukan, karena akan merugikan pemerintah, investor, kreditor
dan masyarakat. Tindakan manajemen laba tidak hanya menaikan laba, tetapi
menurunkan dan menstabilkan laba merupakan tindakan dalam manajemen laba.
Contributor | : |
- ABDURRAHMAN, SKM, MM.
| Date Create | : | 31/01/2022 | Type | : | Text | Format | : | PDF | Language | : | Indonesian | Identifier | : | UEU-Undergraduate-20170101054 | Collection ID | : | 20170101054 |
Source : Undergraduate Theses of Management
Relation Collection: Fakultas Ekonomi dan Bisnis
Coverage : Civitas Akademika Universitas Esa Unggul
Rights : @2022 Perpustakaan Universitas Esa Unggul
Publication URL : https://digilib.esaunggul.ac.id/pengaruh-financial-distress-leveragedan-sales-growth-terhadap-manajemenlaba-pada-perusahaan-manufaktur-23206.html
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