CD Skripsi

Pengaruh Profitabilitas Dan Leverage Dengan Good Corporate Governance Sebagai Pemoderasi Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Infrastruktur, Utilitas, Dan Transportasi Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2018-2020)

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ABSTRACT
This study aims to find empirical evidence related to the effect of Probability and Leverage with Good Corporate Governance as Moderators on Earnings Management on
Infrastructure, Utilities, and Transportation Companies, Listed on the IDX for the 2018-2020 period. The population of this study is Infrastructure, Utilities, and Transportation Companies, Listed on the IDX for the 2018-2020. The sample of this study was selected using the purposive sampling method, the determination of the sample had been determined in advance based on the criteria. Hypothesis testing is done with the help of statistical test tools pls.
The results of this study indicate that profitability has no effect on earnings management, leverage has an effect on earnings management, institutional ownership cannot moderate the effect of profitability and leverage on earnings management, managerial ownership can moderate the effect of leverage on earnings management but cannot moderate the effect of profitability on earnings management.
Keywords: Profitability, Leverage, Good Corporate Governance, Earnings Management, Managerial Ownership, Institutional Ownership

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1802113139

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2022

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1802113139

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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