Analisis pengaruh konservatisme akuntansi profitabilitas dan ukuran perusahaan terhadap manajemen laba

tanzil, gerry sinatra (2021) Analisis pengaruh konservatisme akuntansi profitabilitas dan ukuran perusahaan terhadap manajemen laba. Bachelor (S1) thesis, Wijaya Kusuma Surabaya University.

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Abstract

Many companies that have performed well can be seen from their financial reports. This financial report prepared by management contains information regarding the company's income statement which becomes a reference for investors and creditors to assess the company in the future. However, many company management in preparing financial reports make large profits as a target to produce information for users of financial statements. Therefore, profitability analysis, accounting conservatism and company size need to be done with the intention of knowing whether the company in this case is taking earnings management actions. This type of research is an empirical study on the analysis of the effect of profitability, accounting conservatism and company size on earnings management. The type of data used is secondary data and the analysis technique uses multiple linear regression techniques that involve more than one independent variable and one dependent variable. Based on the research conducted, it can be concluded that profitability has a negative effect on earnings management because the resulting low profit will be detrimental to shareholders so that management requires earnings management action, there is an effect of accounting conservatism on earnings management because conservative companies have less opportunity to manipulate earnings. It can be seen from companies that have a market value that is higher than their book value. And company size has no effect on earnings management. Keywords: Profitability, Accounting Conservatism, Earnings Management, Company Size.

Item Type:	Thesis (Bachelor (S1))
Uncontrolled Keywords:	Profitability, Accounting Conservatism, Earnings Management, Company Size.
Subjects:	Q Science > Q Science (General)
Divisions:	Faculty of Economic and Business
Depositing User:	Garry Sinatra Tanzil
Date Deposited:	18 Mar 2021 05:05
Last Modified:	18 Mar 2021 05:05
URI:	http://erepository.uwks.ac.id/id/eprint/8292

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