PENGARUH LEVERAGE, PROFITABILITAS DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA
Abstract
Dengan menggunakan T-test untuk menguji koefisien regresi secara parsial serta F-test untuk menguji pengaruh secara bersama-sama dengan tingkat signifikan 5%. Hasil yang diperoleh pada penelitian ini yaitu leverage dan kepemilikan manajerial tidak berpengaruh terhadap manajemen laba. Sedangkan, profitabilitas mempunyai pengaruh positif dan signifikan terhadap manajemen laba. Secara simultan leverage, profitabilitas dan kepemilikan manajerial berpengaruh terhadap manajemen laba.
Kata kunci: “Leverage, Profitabilitas, Kepemilikan Manajerial, Manajemen Laba”.
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DOI: https://doi.org/10.37531/sejaman.v3i2.568
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