CD Skripsi
Pengaruh Profitabilitas, Capital Intensity Dan Leverage Terhadap Manajemen Laba Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bei Pada Tahun 2018-2020
ABSTRACT
This study aims to analyze the effect of profitability, capital intensity, and
leverage on earnings management. The population in this study includes
manufacturing companies in the industrial sector and consumer goods listed on
the Indonesia Stock Exchange (IDX) in 2018-2020 as many as 51 companies. The
sampling technique used was purposive sampling method with the number of
samples that met the criteria as many as 27 companies. Statistical Program for
Social Science (SPSS) is used as a method to analyze the data that has been
obtained. The results showed that profitability, capital intensity and leverage had
a significant positive effect on earnings management
Keywords: Profitability, Capital Intensity, Leverage, Earnings Management
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