Pengaruh Pengungkapan Penghasilan Komprehensif Lain, Profitabilitas, Leverage, dan Ukuran Perusahaan Terhadap Manajemen Laba (Studi Pada Perusahaan Jasa Sub Sektor Lembaga Pembiayaan Yang Terdaftar di BEI Periode 2018-2019)

Rahmadanti, Rike (2021) Pengaruh Pengungkapan Penghasilan Komprehensif Lain, Profitabilitas, Leverage, dan Ukuran Perusahaan Terhadap Manajemen Laba (Studi Pada Perusahaan Jasa Sub Sektor Lembaga Pembiayaan Yang Terdaftar di BEI Periode 2018-2019). Other thesis, Universitas Islam Riau.

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Abstract

This study aims to determine whether the disclosure of other comprehensive income, profitability, leverage, and firm size has an effect on earnings management in financial institutions sub-sector service companies listed on the Indonesia Stock Exchange for the period 2018-2019. This study uses secondary data obtained from financial reports published by the Indonesia Stock Exchange (IDX) through www.idx.co.id. The population in this study is the financial intitutions sub-sector service companies listed on the Indonesia Stock Exchange which consists of 19 companies. The sample was taken by using purposive sampling method. The analytical method used is multiple linear regression analysis. The results showed that disclosure of income has no effect on earnings management, profitability has no effect on earnings management, leverage has no effect on earnings management, and firm size has no effect on earnings management. However, simultaneously other comprehensive income, profitability, leverage, and firm size have an effect on earnings management.

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