CD Skripsi

Pengaruh Financial Distress Dan Leverage Terhadap Manajemen Laba Dengan Dewan Komisaris Sebagai Variabel Moderasi

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ABSTRACT
This research are aimed to examine (1) effect of financial distress on earnings
management, (2) effect of leverage on earnings management, (3) moderating role of board
of director on the effect of financial distress on earninsg management and (4) moderating
role of board of director on the effect of leverage on earnings management. Research
sample are 12 BUMN companies listed in Indonesian Stock Exchange 2014-2018 This
research is based on purposive sampling method. Data analysis uses multiple regression
test and moderated regression analysis test. Results show that financial distress has effect
on earnings management, leverage has effect on earnings management, board of director
failed to moderate the effect of financial distress on earnings management, and board of
director failed to moderate the effect of leverage on earnings management.
Keyword : Financial distress, leverage, earnings management

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 121 (0030)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis - Akuntansi., 2021

Deskripsi Fisik

xii, 29 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 121 (0030)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

Daus

Versi lain/terkait

Lampiran Berkas

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