PENGARUH MANAJEMEN LABA TERHADAP BIAYA MODAL EKUITAS PADA PERUSAHAAN PERKEBUNAN DI BEI TAHUN 2018-2022

MAHARANI, CALISTA CHRISTABELLA WIDY and Saputri, Nyimas Dewi Murnila (2024) PENGARUH MANAJEMEN LABA TERHADAP BIAYA MODAL EKUITAS PADA PERUSAHAAN PERKEBUNAN DI BEI TAHUN 2018-2022. Other thesis, Sriwijaya University.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Manajemen Laba terhadap Biaya Modal Ekuitas. Penelitian ini menggunakan metode penelitian kuantitatif. Pemilihan sampel diambil menggunakan purposive sampling dari 19 perusahaan terpilih. Objek Penelitiab ini adalah Perusahaan Perkebunan yang terdaftar di Bursa Efek Indonesia dalam kurun waktu penelitiab 2018-2022. Metode analisis data pada penelitian ini adalah analisis statistik deskriptif, uji asumsi klasik yang meliputi uji normalitas data, uji autokorelasi, uji multikolinieritas, uji heteroskedastisitas kemudian dilanjut dengan analisis regresi linear berganda, uji hipotesis yang meliputi uji t, uji f dan uji R2. Alat analisis yang digunakan adalah SPSS versi 27. Hasil penelitian menunjukkan bahwa Manajemen Laba berpengaruh positif dan signifikan terhadap Biaya Modal Ekuitas.

Item Type: Thesis (Other)
Uncontrolled Keywords: Manajemen Laba, Biaya Modal Ekuitas, Perusahaan Perkebunan
Subjects: T Technology > T Technology (General) > T1-995 Technology (General)
Divisions: 01-Faculty of Economics > 61201-Management (S1)
Depositing User: Calista Christabella Widy Maharani
Date Deposited: 15 Mar 2024 01:57
Last Modified: 15 Mar 2024 01:57
URI: http://repository.unsri.ac.id/id/eprint/141529

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