PENGARUH LEVERAGE DAN PERTUMBUHAN PENJUALAN TERHADAP MANAJEMEN LABA DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI (Studi Pada Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar Di BEI Tahun 2016-2020)

ANNISA, ANNISA (2023) PENGARUH LEVERAGE DAN PERTUMBUHAN PENJUALAN TERHADAP MANAJEMEN LABA DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI (Studi Pada Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar Di BEI Tahun 2016-2020). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

This research aims to find out: (1) The Effect of Leverage on Earnings Management; (2) Effect of Sales Growth on Earnings Management (3) Leverage Effect on Earnings Management with Good Corporate Governance as moderation variable; (4) Sales Growth effect on Earnings Management with Good Corporate Governance as a moderation variable. This research was conducted on consumer goods industry companies listed on the Indonesia Stock Exchange in the period 2016-2020. The sampling method uses purposive sampling with 26 companies which is used as the research sample . Data analysis techniques using SmartPLS 3 with descriptive statistic analysis, inner models and hypothesis tests. The results show that leverage has a significant positive effect on Earning management. While Sales Growth has no significant positive effect on Earning Management. Meanwhile, Good Corporate Governance can moderate the influence of Leverage on Earning Management, and Good Corporate Governance cannot moderate the effect of Sales Growth on Earning Management. Keywords : Leverage, Sales Growth, Good Corporate Governance, Earning Management.

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	SANUSI, FAUJI	196008262003121001
Thesis advisor	NURHAYATI, ENOK	197207312006042004

Additional Information:

Penelitian ini memiliki tujuan untuk mengetahui : (1) Pengaruh Leverage terhadap Manajemen Laba; (2) Pengaruh Pertumbuhan Penjualan terhadap Manajemen Laba (3) Pengaruh Leverage terhadap Manajemen Laba dengan Good Corporate Governance sebagai variabel moderasi; (4) Pengaruh Pertumbuhan Penjualan terhadap Manajemen Laba dengan Good Corporate Governance sebagai variabel moderasi. Penelitian ini dilakukan pada perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia pada periode tahun 2016-2020. Metode pengambilan sampel menggunakan purposive sampling dengan ditemukan sebanyak 26 perusahaan yang dijadikan sampel penelitian. Teknik analisis data menggunakan SmartPLS 3 dengan dilakukan analisis statistik deskriptif, inner model dan uji hipotesis. Hasil penelitian menunjukkan bahwa Leverage berpengaruh positif signifikan terhadap manajemen laba. Sedangkan Pertumbuhan Penjualan tidak berpengaruh positif signifikan terhadap Manajemen Laba. Adapun Good Corporate Governance dapat memoderasi pengaruh Leverage terhadap Manajemen Laba, dan Good Corporate Governance tidak dapat memoderasi pengaruh Pertumbuhan Penjualan terhadap Manajemen Laba. Kata kunci : Leverage, Pertumbuhan Penjualan, Good Corporate Governance, Manajemen Laba.

Uncontrolled Keywords:

Keywords : Leverage, Sales Growth, Good Corporate Governance, Earning Management. Kata kunci : Leverage, Pertumbuhan Penjualan, Good Corporate Governance, Manajemen Laba.

Subjects:

H Social Sciences > HG Finance

Divisions:

05-Fakultas Ekonomi dan Bisnis > 61201-Program Sarjana Manajemen
05-Fakultas Ekonomi dan Bisnis

Depositing User:

Mrs ANNISA ANNISA

Date Deposited:

05 Jun 2023 13:25

Last Modified:

05 Jun 2023 13:25

URI:

http://eprints.untirta.ac.id/id/eprint/25081

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