CD Tesis

Faktor – Faktor Yang Mempengaruhi Manajemen Laba Dengan Good Corporate Governance Sebagai Variabel Moderasi

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This study aims to examine the effect of profitability, leverage and firm
size on earnings management with good corporate governance as a moderating
variable. The population used in this study is Islamic Banks listed on the
Indonesia Stock Exchange and Sharia Business Units Registered with the
Financial Services Authority in 2016 - 2019. The sampling technique in this study
is total sampling where the number of samples is the same as the total population.
used is secondary data, secondary data referred to in this study is the Annual
Report (Annual Report). The data analysis method used in this study uses multiple
regression models, besides that this study also uses moderated regression analysis
(MRA) to obtain a comprehensive picture of GCG variables moderating the
influence of profitability, leverage, and firm size variables.
The results show that there is an effect of profitability, leverage and firm
size on earnings management, there is an influence between profitability on
earnings management with good corporate governance as a moderating variable,
there is an influence between leverage on earnings management and good
corporate governance as a moderating variable and there is an influence between
size company on earnings management with good corporate governance as a
moderating variable.
Keywords: Profitability, Leverage, Company Size, Earnings Management, Good
Corporate Governance

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

10 07. 221 (0020)

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2021

Deskripsi Fisik

xiii, 110 hlm.: ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

10 07. 221 (0020)

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

FATAH

Versi lain/terkait

Lampiran Berkas

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