Puspitasari, Audy Herlina (2025) Pengaruh Profitabilitas, Likuiditas dan Leverage terhadap Manajemen Laba pada Perusahaan Kesehatan yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to determine and analyze the effect of profitability, liquidity and leverage on earnings management in health companies listed on the Indonesia Stock Exchange for the period 2021-2023. The method used in this research is a quantitative method. The data used is secondary data obtained from the Indonesia Stock Exchange in the form of financial statements. The sampling technique in this study used purposive sampling method and obtained 48 samples of financial statements of health companies that met the criteria. Data analysis was carried out by multiple regression analysis using the SPSS 30 statistical program. The results of the study indicate that profitability and liquidity are stated to have no influence on earnings management in health companies. Meanwhile, leverage is stated to have a positive and significant influence on earnings management in healthcare companies.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Audy Herlina Puspitasari | ||||||||
| Date Deposited: | 19 Jun 2025 03:29 | ||||||||
| Last Modified: | 19 Jun 2025 03:29 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/38520 |
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