FAKTOR-FAKTOR YANG MEMPENGARUHI REAL EARNINGS MANAGEMENT PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI

Edward Victor Lengkong, Vinola Herawaty

Abstract


Tujuan dari penelitian ini adalah untuk mendapatkan bukti empiris tentang variabel-variabel yang mempengaruhi real earnings management. Variabel independen yang digunakan dalam penelitian ini adalah profitabilitas, corporate governance, leverage, umur perusahaan, dan kualitas audit serta ditambahkan variabel moderasi yaitu ukuran perusahaan. Sampel penelitian ini terdiri dari 39 perusahaan manufaktur dengan sub sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia dari 2014 sampai dengan 2018 dan dipilih dengan metode purposive sampling. Data di analisis dengan menggunakan metode regresi berganda. Hasil dari penelitian ini mengindikasi bahwa variabel profitabilitas memiliki pengaruh terhadap real earnings management namun ukuran perusahaan memperlemah pengaruh profitabilitas terhadap real earnings management. Variabel independen lainnya seperti corporate governance, leverage, umur perusahaan, dan kualitas audit  tidak berpengaruh terhadap real earnings management.


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DOI: http://dx.doi.org/10.25105/semnas.v0i0.5826

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