PENGARUH SALES GROWTH, PROFITABILITAS, DAN GROWTH OPPORTUNITY TERHADAP MANAJEMEN LABA DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI

Wilasyawali, Imut (2024) PENGARUH SALES GROWTH, PROFITABILITAS, DAN GROWTH OPPORTUNITY TERHADAP MANAJEMEN LABA DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI. Sarjana (S1) thesis, Universitas Islam "45" Bekasi.

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Abstract

There are several elements that influence the occurrence of Profit Management.
However, there are contradictions in the study findings of many researchers.
Therefore, the aim of this research is to re-examine the influence of Sales Growth,
Profitability and Growth Opportunity on Profit Management with Managerial
Ownership as a moderating variable in the Transportation & Logistics sector listed on
the Indonesia Stock Exchange from 2019 to 2022.
This research uses a quantitative methodology using secondary data. A purposive
sampling strategy was used in this research. In this research, 8 companies were
sampled for four years, with a total of 32 samples. A documentation approach is used
for data collection procedures. Meanwhile, SPSS version 25 software was used for data
processing using Moderated Regression Analysis.
Based on the results of this research, Sales Growth has no influence on Profit
Management, Profitability has a negative influence on Profit Management, Growth
Opportunity has a significant positive influence on Profit Management, Managerial
Ownership is unable to moderate the influence of Sales Growth on Profit Management,
Managerial Ownership strengthens the influence of Profitability on Profit
Management , and Managerial Ownership weakens the influence of Growth
Opportunity on Earnings Management

Item Type: Thesis (TA, Skripsi, Tesis, Disertasi) (Sarjana (S1))
Contributors/Dosen Pembimbing,NIDN Dosen bisa diakses di LINK https://bit.ly/NIDNdosenunismabekasi:
Contribution
Contributors / Dosen Pembimbing
NIDN
Contributor
Tama, Annafi Indra
0427068706
Keywords / Kata Kunci: Sales Growth, Profitabilitas, Growth Opportunity, Manajemen Laba Kepemilikan Manajerial
Subjects: Akuntansi Keuangan
Perpajakan
Faculty: Fakultas Ekonomi > Akuntansi S1
Depositing User: Ms Imut Wilasyawali
Date Deposited: 09 Dec 2024 06:12
Last Modified: 09 Dec 2024 06:12
URI: http://repository.umindonesia.ac.id/id/eprint/7040

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