Profitabilitas, Pertumbuhan Perusahaan, Dan Kualitas Audit Memengaruhi Manajemen Laba Pada Perusahaan Non-Keuangan
DOI:
https://doi.org/10.54964/liabilitas.v6i2.80Keywords:
Manajemen Laba, Karakteristik Perusahaan, Corporate Governance, GenderAbstract
Tujuan penelitian ini untuk mendapatkan bukti empiris dari beberapa faktor yang memengaruhi manajemen laba pada perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia (BEI). Peneliti menggunakan 196 perusahaan non-keuangan yag terdaftar di BEI selama tahun 2017 hingga 2019, dipilih dengan metode purposive sampling dan menggunakan regresi berganda sebagai metode analisis data. Dari hasil penelitian terdapat tiga variabel yang memengaruhi manajemen laba, yakni profitabilitas, pertumbuhan perusahaan dan kualitas audit. Sedangkan untuk tujuh variabel lainnya yaitu komite audit, direktur independen, ukuran dewan direksi, ukuran perusahaan, leverage, gender, dan umur perusahaan tidak memiliki pengaruh terhadap manajemen laba
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