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:
ContributionContributors / Dosen PembimbingNIDN
ContributorTama, Annafi Indra0427068706
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.unismabekasi.ac.id/id/eprint/7040

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