Penelitian ini bertujuan untuk menguji pengaruh current ratio, net profit margin, dan solvency ratio terhadap manajemen laba pada perusahaan manufaktur asean periode 2016-2020. metode yang digunakan adalah kuantitatif dengan uji regresi linier berganda. populasi dalam penelitian ini adalah 1647 perusahaan manufaktur yang terdaftar di asean stock exchange. teknik sampling dalam penelitian ini menggunakan purposive sampling. hasil penelitian ini menunjukkan indikasi bahwa current ratio, net profit margin, dan solvency ratio secara simultan berpengaruh terhadap manajemen laba ada perusahaan manufaktur asean periode 2016-2020. pada penelitian ini current ratio berpengaruh negatif terhadap manajemen laba dan hasil sama yang di dapatkan dari net profit margin yakni berpengaruh negatif pada manajemen laba. sedangkan, solvency ratio berpengaruh positif terhadap terhadap manajemen laba pada perusahaan manufaktur asean. kata kunci: current ratio, net profit margin, solvency ratio, earning management, perusahaan manufaktur asean
Electronic Theses and Dissertation
Universitas Syiah Kuala
SKRIPSI
THE INFLUENCE OF CURRENT RATIO, NET PROFIT MARGIN, AND SOLVENCY RATIO ON EARNING MANAGEMENT (STUDY ON MANUFACTURING COMPANIES PERIOD 2016-2020). Banda Aceh Fakultas Ekonomi dan Bisnis,2022
Baca Juga : THE INFLUENCE OF PROFITABILITY, LEVERAGE, LIQUIDITY AND ASSET MANAGEMENT ON BOND RATINGS (EMPIRICAL STUDY ON NON-FINANCIAL COMPANIES LISTED IN INDONESIA STOCK EXCHANGE YEAR 2012-2014) (Jerryanda Pratama Putra, 2015)
Abstract
This study aims to examine the effect of the current ratio, net profit margin, and solvency ratio on earnings management in ASEAN manufacturing companies for the 2016-2020 period. The method used is quantitative with a multiple linear regression test. The population in this study were 1647 manufacturing companies listed on the ASEAN Stock Exchange. The sampling technique in this study uses purposive sampling. The results of this study indicate that the current ratio, net profit margin, and solvency ratio simultaneously affect earnings management in ASEAN manufacturing companies for the 2016-2020 period. In this study, the current ratio has a negative effect on earnings management, and the same results obtained from the net profit margin have a negative effect on earnings management. Meanwhile, the solvency ratio positively affects earnings management in ASEAN manufacturing companies. Keywords: Current Ratio, Net Profit Margin, Solvency Ratio, Earning Management, ASEAN Manufacture Companies