Pengaruh Manajemen Laba Dan Kinerja Keuangan Terhadap Pengungkapan Laporan Keuangan Pada Bursa Efek Indonesia (Studi Kasus Pada Sub Sektor Building Construction)

Abstract

The management of a company tends to carry out earnings management or earnings engineering for a certain period and prepares financial reports to provide information that reflects a good company's financial condition so that the company's performance looks healthy because it will have an impact on the company's attractiveness in the eyes of investors. The purpose of this study was to determine the effect of earnings management, liquidity, solvency and profitability on the Disclosure of Financial Statements in Building Construction Companies listed on the Indonesia Stock Exchange in 2018-2020. The research method is quantitative research or verification research with a time series design. The population and research sample are the Building construction sub-sector companies listed on the Indonesia Stock Exchange with a total sample of 17 companies selected and taken by purposive sampling technique. Data collection techniques using documentation studies. The analytical tool used is to use data quality analysis and multiple linear regression analysis with the SPSS program. The results show that earnings management, liquidity ratios, solvency ratios have no effect on financial statement disclosures, while profitability ratios have a positive and significant effect on financial statement disclosures.