Image of Pengaruh Profitabilitas, Leverage Dan Kualitas Audit Terhadap Manajemen Laba Dengan Good Corporate Governance Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2020)
Penanda Bagikan

CD Tesis

Pengaruh Profitabilitas, Leverage Dan Kualitas Audit Terhadap Manajemen Laba Dengan Good Corporate Governance Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2020)

This study aims to analyze the effect of profitability, leverage and audit
quality on earnings management and analyze the effect of profitability, leverage
and audit quality moderated by Good Corporate Governance on Earnings
Management. This study uses a quantitative approach and uses secondary data
types in the form of the company's annual financial statements. The novelty in this
study is the measurement of the Good Corporate Governance variable which is
measured using the Good Corporate Governance disclosure index method in
accordance with the Financial Services Authority Regulation (PJOK).
The population in this study amounted to 128 manufacturing companies
listed on the Indonesia Stock Exchange (IDX) from 2016 to 2020. Sampling used
the purposive sampling method with several criteria such as manufacturing
companies that had gone public and published complete financial statements from
2016-2020. , has a positive profit and the company has complete data related to
research (sample companies are indicated to carry out earnings management and
disclose the value of Good Corporate Governance in the Financial Statements).
The samples obtained were 39 companies. Methods Data analysis using Multiple
Regression Analysis and Moderation Regression Analysis (MRA) with analysis
tools using Eviews. The results of the study show that profitability and leverage
have an effect on earnings management, while audit quality has no effect on
earnings management. The results of this study also found that Good Corporate
Governance can act as a mediating variable in weakening the relationship
between profitability and earnings management and also Good Corporate
Governance can act as a moderating variable in strengthening the relationship
between leverage and earnings management. However, good corporate
governance is not able to moderate the effect of audit quality on earnings
management. The results of the study show that profitability and leverage can
affect the occurrence of earnings management practices in companies and also
with the existence of good corporate governance as moderation, it can
strengthen/weak the relationship between profitability and leverage on earnings
management, while audit quality has no effect on earnings management practices
and when it is moderated. with Good Corporate Governance, the results show
that Good Corporate Governance is not able to moderate the effect of audit
quality on earnings management.
Key words: Profitability, leverage, audit quality, earnings management, good
corporate governance

Ketersediaan
#
Perpustakaan Universitas Riau 1810246903
1810246903
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
1810246903
Penerbit
Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi.,
Deskripsi Fisik
-
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
1810246903
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

Lampiran Berkas
Komentar
Anda harus masuk sebelum memberikan komentar