PENGARUH KINERJA KEUANGAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN SEKTOR PERDAGANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

RAMADHAN, AULIA ERIC and Thamrin, Kemas Muhammad Husni (2025) PENGARUH KINERJA KEUANGAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN SEKTOR PERDAGANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to empirically test whether financial performance using indicators of profitability (ROA), liquidity (CR), leverage (DAR), market ratio (EPS), and activity ratio (TATO) affects earnings management (DA) in trading sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period. This study uses a quantitative approach with a panel data regression analysis method. Sampling in this study used purposive sampling method with a total sample of 31 trading sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The results of this study indicate that liquidity (CR) and market ratio (EPS) have no effect on earnings management. Profitability (ROA) and leverage (DAR) have a negative and significant effect on earnings management. While the activity ratio (TATO) has a positive and significant effect on earnings management.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Manajemen Laba, Profitabilitas, Likuiditas, Leverage, Rasio Pasar, Rasio Aktivitas
Subjects:	H Social Sciences > HG Finance > HG1-9999 Finance H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance
Divisions:	01-Faculty of Economics > 61201-Management (S1)
Depositing User:	Aulia Eric Ramadhan
Date Deposited:	07 Mar 2025 06:45
Last Modified:	07 Mar 2025 06:45
URI:	http://repository.unsri.ac.id/id/eprint/167972

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