PENGARUH SOLVABILITAS, LIKUIDITAS DAN PROFITABILITAS DENGAN MODERASI GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Najib, Muhammad Ali (2025) PENGARUH SOLVABILITAS, LIKUIDITAS DAN PROFITABILITAS DENGAN MODERASI GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA. S1 thesis, Universitas Jambi.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh solvabilitas, likuiditas, dan profitabilitas terhadap manajemen laba dengan Good Corporate Governance (GCG) sebagai variabel moderasi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan pendekatan kuantitatif dengan metode purposive sampling, di mana sampel yang digunakan adalah perusahaan manufaktur yang terdaftar di BEI selama periode 2021–2023. Teknik analisis data yang digunakan adalah Moderated Regression Analysis (MRA) untuk menguji hubungan antara variabel independen dan dependen dengan peran moderasi GCG. Hasil penelitian menunjukkan bahwa hanya likuiditas yang berpengaruh signifikan terhadap manajemen laba, sedangkan solvabilitas dan profitabilitas tidak memiliki pengaruh yang signifikan. Selain itu, Good Corporate Governance mampu memoderasi hubungan antara likuiditas dan manajemen laba, tetapi tidak berpengaruh dalam hubungan antara solvabilitas serta profitabilitas terhadap manajemen laba. Kata kunci: Solvabilitas, likuiditas, profitabilitas, manajemen laba, Good Corporate Governance (GCG). ABSTRACT This study aims to analyze the effect of solvency, liquidity, and profitability on earnings management, with Good Corporate Governance (GCG) as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX). This research employs a quantitative approach with purposive sampling, selecting manufacturing companies listed on the IDX during the 2021–2023 period. The data analysis technique used is Moderated Regression Analysis (MRA) to examine the relationship between independent and dependent variables with the moderating role of GCG. The results indicate that only liquidity has a significant effect on earnings management, while solvency and profitability do not have a significant impact. Furthermore, Good Corporate Governance is able to moderate the relationship between liquidity and earnings management but does not influence the relationship between solvency or profitability and earnings management. Keywords: Solvency, liquidity, profitability, earnings management, Good Corporate Governance (GCG).

Type: Thesis (S1)
Uncontrolled Keywords: Solvabilitas, likuiditas, profitabilitas, manajemen laba, Good Corporate Governance (GCG)
Subjects: L Education > L Education (General)
Divisions: Fakultas Ekonomi dan Bisnis > SI Akuntansi
Depositing User: NAJIB
Date Deposited: 10 Jul 2025 03:52
Last Modified: 10 Jul 2025 03:52
URI: https://repository.unja.ac.id/id/eprint/82836

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