CD Tesis

Pengaruh Strategi Bisnis Dan Financial Distress Terhadap Manajemen Laba Dengan Kepemilikan Manajerial Sebagai Pemoderasi

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Earnings management is an accounting policy chosen by management in
accordance with accounting standards and can naturally maximize utility and
increase the market value of the company. Earnings management practices occur
because of the flexibility in financial accounting standards to choose the
assumptions to be used, the assessment and selection of calculation methods in
the preparation of financial statements that allow management to choose policies
that are more beneficial to the company or management. Many factors can affect
earnings management, including business strategy, financial distress and
managerial ownership
This study aims to analyze the effect of business strategy and financial
distress on earnings management with managerial ownership as a moderator.
This research was conducted by quantitative methods using secondary data. The
Secondary data consists of data on the date of issuance of the company's financial
statements on the IDX website and companies’ annual reports that have been
listed on the IDX in 2015-2019. The research population is infrastructure, utility
and transportation sector companies listed on the IDX. The sample selection
procedure used purposive sampling method with a total sample size of 31
companies and the analysis technique used was moderated regression analysis
(MRA).
The results of the study prove that cost leadership, differentiation strategy
and financial distress have an effect on earnings management, managerial
ownership as a moderating variable strengthens the relationship between
differentiation strategy and financial distress on earnings management but cannot
moderate the relationship between cost leadership strategy and earnings
management
Keywords: earnings management, business strategy, cost leadership,
differentiation strategy, financial distress, managerial ownership

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

10 07. 221 (0022)

Penerbit

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

Deskripsi Fisik

xiii, 134 hlm.: ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

10 07. 221 (0022)

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

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