KEPEMILIKAN INSTITUSIONAL, MANAJEMEN LABA DAN LEVERAGE TERHADAP KINERJA PERUSAHAAN

Rahayu, Maryati and Sari, Bida (2018) KEPEMILIKAN INSTITUSIONAL, MANAJEMEN LABA DAN LEVERAGE TERHADAP KINERJA PERUSAHAAN. AGREGAT , JURNAL EKONOMI DAN BISNIS, 2 (1). pp. 67-78. ISSN p-ISSN 2549 - 5658, e-ISSN 2549 7243

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Abstract

Abstract The purpose of this study was to determine the influence of Institutional ownership, Management profit and leverage to the company performance by taking samples to manufacturing companies who registered at the indonesian stock exchange the period 2012 - 2015 as many as 19 company with the sample collection in purposive sampling .Data processed using spss.20. Based on sample t test known Institutional ownershipand Managementprofitwill not affect to the company performance in the proxy with cash flow return on asset, only leverage in the proxy with debt to equity ratio that influence the company performance.Based on ANOVA test, there is influence between institutional ownershi,Managementprofitand debt to equity ratio to the company performance simultaneously. The value of the determination adjusted r square of 15,5 %. While the rest 84,5 % can be explained by other factors that is not incorporated into research Keywords: Institutional ownership, management profit, leverage, the company performance ========================================================= Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh Kepemilikan Institusional, Manajemen Laba dan Leverage terhadap Kinerja Perusahaan dengan mengambil sampel pada perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia periode 2012 – 2015 sebanyak 19 perusahaan dengan pengambilan sampel secara purposive sampling. Data diolah menggunakan Program SPSS.20.Berdasarkan Uji t diketahui bahwa Kepemilikan Institusional dan Manajemen Laba tidak berpengaruh terhadap Kinerja Keuangan yang diproksikan dengan cash flow return on, hanya Leverage yang diproksikan dengan Debt to Equity Ratio yang berpengaruh terhadap Kinerja Keuangan.Berdasarkan Uji ANOVA terdapat pengaruh antara Kepemilikan Institusional, Manajemen Labadan Debt to Equity Ratioterhadap Kinerja Keuangan secara bersama-sama. Nilai koefisien determinasi Adjusted R2sebesar 15,5% sedangkan sisanya 84,5% apat dijelaskan oleh faktor-faktor lain yang tidak dimasukkan ke dalam penelitian. Kata Kunci: Kepemilikan institusional, manajemen laba, leverage, kinerja perusahaan

Item Type:	Article
Subjects:	A General Works > AI Indexes (General)
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User:	SE, MM Maryati Rahayu -
Date Deposited:	24 Nov 2020 03:43
Last Modified:	24 Nov 2020 03:43
URI:	http://repository.upi-yai.ac.id/id/eprint/1449

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