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PENGARUH NILAI PERUSAHAAN, PROFITABILITAS DAN RESIKO KEUANGAN TERHADAP EARNINGS MANAGEMENT
The purpose of this research is to find out and to analyze the influence of firm value, profitability, and financial
risk to the earnings management on consumption goods industrial sector manufacturing companies in Indonesia
Stock Exchange. The collection of sample are 21 companies with the observation period from 2009 to 2012, so 84
observation data have been obtained. The source of secondary data is originated from Indonesia Stock Exchange
and the official website of Indonesia Stock Exchange, http:/www.idx.co.id. The data analysis te chnique is carried
out by using the multiple linear regressions analysis with the assistance of SPSS program. Based on the result of
the analysis, it can be conculeded that: (1) firm value has significant influence to the earnings management on
consumption goods industrial sector manufacturing companies in Indonesia Stock Exchange; (2) Profitability
has significant influence to the earnings management on consumption goods industrial sector manufacturing
companies in Indonesia Stock Exchange; (3) Financial risk has significant influence to the earnings management
on consumption goods industrial sector manufacturing companies in Indonesia Stock Exchange
Keywords: firm value, profitability, financial risk and earnings management
ABSTRAK
Tujuan penelitian adalah untuk mengetahui dan menganalisis pengaruh nilai perusahaan,
profitabilitas dan risiko keuangan terhadap earnings management pada perusahaan manufaktur
sektor industri barang konsumsi di Bursa Efek Indonesia Pengambilan sampel dilakukan dengan
metode purposive sampling, dengan jumlah sampel yang digunakan sebanyak 21 perusahaan dengan
periode pengamatan selama tahun 2009 sampai tahun 2012, sehingga didapatkan data observasi
sebanyak 84. Sumber data sekunder dalam penelitian ini berasal dari Bursa Efek Indonesia dan
Website Bursa Efek Indonesia, http://www.idx.co.id/ Teknik analisis data menggunakan analisis
regresi linier berganda dengan menggunakan program SPSS. Berdasarkan hasil analisis dapat
disimpulkan: (1) Nilai perusahaan, berpengaruh signifikan terhadap earnings management pada
perusahaan manufaktur sector industri barang konsumsi di Bursa Efek Indonesia (2) Profitabilitas
berpengaruh signifikan terhadap earnings management pada perusahaan manufaktur sector industri
barang konsumsi di Bursa Efek Indonesia; (3) Risiko keuangan berpengaruh signifikan terhadap
earnings management pada perusahaan manufaktur sektor industri barang konsumsi di Bursa Efek
Indonesia
Kata kunci: nilai perusahaan, profitabilitas, risiko keuangan dan manajemen laba
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