Pengaruh Manajemen Laba Terhadap Kinerja Keuangan pada perusahaan sub sektor industry and beverage yang terdaftar di bursa efek Indonesia (BEI)
Abstract
The purpose ofthis study was to determine the effectofearnings
managementonfinancialperformanceinthefoodandbeverageindustry
sub-sectorcompaniesin2017-2019.Samplinginthisstudyusedapurposive
sampling technique in which the researchergave certain criteria,and
samplesthatmatchedthecriteriaamountedto15samplesandwillbe
testedusingSPSS24.0.
Thetypeofresearchusedisquantitativeresearchwiththeaim of
determiningtheeffectbetweenvariablesinapopulationdeterminedthrough
scientificcalculationsderivedfrom thecalculationofaccrualvalues,total
accruals,nondiscretionary.TocalculateprofitorROAbyfindingthevalueof
netincomeaftertaxwhichwillbedividedbytotalassets/assets.
Theresultsofthisstudyindicatethatearningsmanagementhasa
significanteffectonreturnonassets.Itcanbeseenfromthetcountvalueof
2.436andttable2.179,whichmeansthattcountisgreaterthanttable.Soit
canbeexplainedthatprofitmanagementinthefoodandbeverageindustry
sub-sectorcompanieslistedontheIDXin2017-2019hasasignificanteffect
onfinancialperformance.Whereearningsmanagementdescribestheeffect
oreffectofcashincomeandexpenditurestoensurethatthebusiness
generatesnetoperatingincome.
Keywords:EarningsManagement,FinancialPerformance,ReturnOnAssets (ROA)