Pratama, Eka Wahyu (2025) PENGARUH EARNINGS MANAGEMENT, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP RISIKO KEBANGKRUTAN BUMN YANG TERDAFTAR DI BEI. Skripsi thesis, STIE Bank BPD Jateng.
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Abstract
The purpose of this study is to analyze the impact of Earnings Management, Leverage, and Firm Size on bankruptcy risk in state-owned enterprises (BUMNs) listed on the Indonesia Stock Exchange (IDX). The research object consists of BUMNs listed on the IDX during the 2019–2023 period. This study utilizes secondary data from an initial population of 22 companies, with 12 companies meeting the sampling criteria, resulting in 48 observations after addressing outliers. The independent variables include Earnings Management proxied by Discretionary Accruals (DA), Leverage proxied by the Debt to Equity Ratio (DER), and Firm Size proxied by the natural logarithm of total assets. Bankruptcy risk, as the dependent variable, is proxied by the Altman Z-Score. Data analysis was conducted using multiple linear regression with classical assumption tests to ensure model validity. The results show that Earnings Management and Firm Size do not significantly affect bankruptcy risk, while Leverage has a significant positive effect on bankruptcy risk. This study can serve as a consideration for stakeholders in assessing corporate financial health and for companies in managing capital structure to minimize bankruptcy risk and enhance operational sustainability. Keyword: earnings management, leverage, firm size, bankruptcy risk, state-owned enterprises.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | Tujuan dari penelitian ini adalah untuk menganalisis pengaruh Earnings Management, Leverage, dan Ukuran Perusahaan terhadap risiko kebangkrutan pada Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia (BEI). Objek penelitian ini adalah Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019 hingga 2023. Penelitian ini menggunakan data sekunder dari 22 perusahaan dalam populasi awal, dengan 12 perusahaan yang memenuhi kriteria sampel, menghasilkan 48 observasi setelah menangani outlier. Variabel independen terdiri dari Earnings Management yang diproksikan dengan Discretionary Accruals (DA), Leverage yang diproksikan dengan Debt to Equity Ratio (DER), dan Ukuran Perusahaan yang diproksikan dengan logaritma natural total aset. Risiko kebangkrutan sebagai variabel dependen diproksikan dengan Altman Z-Score. Analisis data dilakukan menggunakan regresi linear berganda dengan uji asumsi klasik untuk memastikan validitas model. Hasil penelitian menunjukkan bahwa Earnings Management dan Ukuran perusahaan tidak berpengaruh signifikan terhadap risiko kebangkrutan. Sedangkan leverage berpengaruh positif dan signifikan terhadap risiko kebangkrutan. Penelitian ini dapat menjadi pertimbangan bagi pemangku kepentingan dalam menilai kesehatan keuangan perusahaan serta bagi perusahaan dalam mengelola struktur modal guna meminimalkan risiko kebangkrutan dan meningkatkan keberlanjutan operasional. |
| Uncontrolled Keywords: | earnings management, leverage, firm size, bankruptcy risk, state-owned enterprises. |
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HA Statistics H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions H Social Sciences > HD Industries. Land use. Labor H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management H Social Sciences > HD Industries. Land use. Labor > HD61 Risk Management H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Wisudawan S1 |
| Date Deposited: | 24 Sep 2025 02:48 |
| Last Modified: | 24 Sep 2025 02:48 |
| URI: | http://eprints.stiebankbpdjateng.ac.id/id/eprint/2703 |
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