Pengaruh Diversifikasi Operasi, Diversifikasi Geografis, Leverage, dan Kepemilikan Manajerial terhadap Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2016-2019

Abstract

The Objective Of This Research Is To Discover The Effect Of Operating Diversification, Geograhical Diversification, Leverage, And Managerial Ownership On Earnings Management In Manufacturing Companies Listed On The Indonesian Stock Exchange In 2016 – 2019. Several Previous Studies On Earnings Management Showed Different Results. Therefore, Other Research Needs To Be Done To Retest The Theory Of Earnings Management. The Population Of This Study Consisted Of 182 Manufacturing Companies. The Sampling Method Used Is Purposive Sampling Method, In Order To Obtain 54 Sample Companies For 4 Years Of Observation With 216 Observations. The Research Data Were Obtained From Sample Companies Which Were Accessed From The Indonesian Stock Exchange Website. The Data Analysis Method Used First Is Descriptive Statistics, Classical Assumption Test, Multiple Linear Regression Analysis, And Hypothesis Testing. The Results Of This Study Partially Show That Operating Diversification And Geographical Diversification Have No Effect On Earnings Management. Meanwhile, Leverage Has A Positive Effect On Earnings Management And Managerial Ownership Has A Negative Effect On Earnings Management. Simultaneously, Operating Diversification, Geographical Diversification, Leverage, And Managerial Ownership Affect Eaarnings Management