Pengaruh rasio keuangan terhadap earnings management perusahaan sektor basic materials di Indonesia
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Abstract
This study aims to determine the variables of profitability, leverage, and firm size in raw material sector companies that are officially listed on the Indonesia Stock Exchange, especially in 2017-2021 as the study population. The reason for choosing companies from the basic material sector as research is because they have a high enough opportunity to carry out earning management actions when presenting their company's financial reports using the available accounting methods. Purpose sampling is the method used in sampling 27 companies with a total of 135 financial report data originating from www.idx.co.id. The analytical method used is panel data regression analysis with the help of statistical applications EViews 12. The results with a significance level of 10 percent show that profitability has a significant positive effect on earning management. The results of the study with a significance level of 5 percent indicate that leverage has a significant positive effect on earning management. The results of the study with a significance level of 5 percent show that leverage has a significant negative effect on earning management. The results of this study have implications: For Investors: To avoid company earnings management, investors should pay attention to the amount of profitability, leverage, and firm size generated by the company. For Companies: Companies should adhere to professional ethics in disclosing financial statements by avoiding fraudulent actions through earnings management, for example by applying the principles of good corporate governance.
Penelitian ini bertujuan untuk mengetahui variabel profitability, leverage, dan firm size pada perusahaan sektor bahan baku yang secara resmi terdaftar di Bursa Efek Indonesia khususnya pada tahun 2017-2021 sebagai populasi penelitian. Alasan terpilihnya perusahaan dari sektor basic material sebagai penelitian karena memiliki peluang cukup tinggi demi melakukan tindakan earning management saat menyajikan laporan keuangan perusahaannya dapat menggunakan metode akuntansi yang tersedia. Purpose sampling adalah metode yang digunakan dalam pengambilan sampel kepada 27 perusahaan total 135 data laporan keuangan yang berasal dari www.idx.co.id. Metode analisis yang digunakan adalah analisis regresi data panel dengan bantuan aplikasi statistik EViews 12. Hasil penelitian dengan tingkat signifikansi 10 persen menunjukkan bahwa profitability secara signifikan berpengaruh positif earning management. Hasil penelitian dengan tingkat signifikansi 5 persen menunjukkan bahwa leverage secara signifikan berpengaruh positif earning management. Hasil penelitian dengan tingkat signifikansi 5 persen menunjukkan bahwa leverage secara signifikan berpengaruh negatif earning management Hasil penelitian ini memberikan implikasi: Bagi Investor: Untuk menghindari earnings management perusahaan, investor sebaiknya memperhatikan besarnya profitability, leverage, dan firm size yang dihasilkan oleh perusahaan. Bagi Perusahaan: Perusahaan hendaknya memegang etika profesionalitas dalam mengungkapkan laporan keuangan dengan menghindari tindakan kecurangan melalui earnings management, misalnya dengan menerapkan prinsip-prinsip tata kelola perusahaan yang baik.
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