CD Skripsi

Pengaruh Mekanisme Tata Kelola Perusahaan Dan Karakteristik Ceo Terhadap Earning Management Dengan Kepemilikan Keluarga Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia (Bei) Tahun 2015-2019)

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ABSTRACT
This study aims to analyze: (1) the effect of the independent board of commissioners on earning management, (2) the effect of the audit committee on earning management, (3) the effect of CEO characteristics on earning management, (4) the effect of the independent board of commissioners on earning management with family ownership as a moderating variable, (5) the effect of the audit committee on earning management with family ownership as a moderating variable, (6) the effect of CEO characteristics on earning management with family ownership as a moderating variable. The population in this study are companies listed on the Indonesia Stock Exchange (IDX). The sample in this study took companies in the KOMPAS100 index category in 2015-2019. From the search results, the number of samples that can be used in this study is 498 observation data. This study uses secondary data obtained from the company’s annual report. The data analysis method used is panel data regression and moderated regression analysis. Data analysis in this study used Microsoft Office Excel 2010 and Eviews 12. The result showed that the independent board of commissioners had no significant effect on earning management, audit committees had no significant effect on earning management, CEO characteristics have a significant effect on earning management, family ownership could not be moderate the relationship between the independent board of commissioners and earning management, family ownership could moderate the relationship between the audit committee and earning management, family ownership cannot moderate the relationship between CEO characteristics and earning management. The control variables size, leverage, age have a significant effect on earning management, and ROA has no significant effect on earning management.
Keywords: Independent Board of Commissioners, Audit Committee, CEO Characteristics, Earning Management, Family Ownership.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1902110013

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1902110013

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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