PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, KEPEMILIKAN MANAJERIAL, DAN GENDER DIVERSITY TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Indeks LQ45 BEI Periode 2016-2020)
DOI:
https://doi.org/10.30595/kompartemen.v20i2.13924Keywords:
Manajemen laba, ukuran perusahaan, profitabilitas, kepemilikan manajerial, gender diversityAbstract
Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, profitabilitas, kepemilikan manajerial, dan gender diversity terhadap manajemen laba. Populasi pada penelitian ini adalah perusahaan yang terdaftar dalam indeks LQ45 di Bursa Efek Indonesia periode 2016 sampai dengan 2020. Sampel penelitian dipilih menggunakan metode purposive sampling dengan total perusahaan sejumlah 24 perusahaan dan periode 4 tahun. Penelitian menggunakan metode kuantitatif dengan metode regresi linier berganda. Hasil penelitian menunjukkan bahwa ukuran perusahaan tidak berpengaruh signifikan terhadap manajemen laba, profitabilitas berpengaruh positif signifikan terhadap manajemen laba, kepemilikan manajerial tidak berpengaruh signifikan terhadap manajemen laba, dan gender diversity tidak berpengaruh signifikan terhadap manajemen laba.
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