The Influence Of Earning Management On Capital Structure Through Firm Size As An Intervening Variable In Sharia Commercial Banks
The Influence Of Earning Management On Capital Structure Through Firm Size As An Intervening Variable In Sharia Commercial Banks
Abstrak
Penelitian ini bertujuan untuk menganalisis pengaruh manajemen laba terhadap struktur modal melalui ukuran Perusahaan sebagai variabel intervening pada Bank Umum Syariah (BUS). Data yang digunakan dalam penelitian ini adalah data sekunder, dengan model data panel selama periode waktu Sembilan tahun, yaitu dari tahun 2019-2023. Data penelitian ini dianalisis menggunakan metode analisis jalur (path analysis) dengan bantuan software SMART-PLS versi 3. Hal penelitian ini menunjukkan bahwa, manajemen laba berpengaruh positif dan signifikan terhadap struktur modal pada BUS, manajemen laba berpengaruh positif dan signifikan terhadap ukuran Perusahaan pada BUS, ukuran Perusahaan tidak berpengaruh terhadap struktur modal pada BUS, dan secara tidak langsung manajemen laba tidak berpengaruh terhadap struktur modal melalui ukuran Perusahaan pada BUS.
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