Pengaruh leverage, price to book value dan return on assets terhadap earnings management pada perusahaan manufaktur industri bahan dasar dan kimia sub sektor logam yang terdaftar di bursa efek indonesia
DOI:
https://doi.org/10.30872/jkin.v18i1.9343Keywords:
Leverage, price to book value (pbv), return on asset (roa), earnings managementAbstract
Penelitian ini bertujuan untuk menganalisis pengaruh leverage, Price to Book Value (PBV), dan Return On Asset (ROA) terhadap Earnings Management pada perusahaan manufaktur industri bahan dasar dan kimia sub sektor logam yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan purposive sampling dengan jumlah sampel sebanyak 11 perusahaan. Jenis data yang digunakan adalah data kuantitatif dan sumber data berupa data sekunder berupa laporan keuangan tahunan. Data yang dikumpulkan diolah menggunakan SPSS versi 23. Alat analisis data yang digunakan adalah statistik deskriptif dan regresi data panel. Hasil penelitian ini menunjukkan bahwa secara parsial variabel leverage dan ROA berpengaruh positif signifikan terhadap earnings management. Sedangkan PBV menunjukkan pengaruh negatif dan tidak signifikan.References
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