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)