Image of Pengaruh Karakteristik Ceo Dan Internal Control Weakness Terhadap Earning Management Dengan Family Ownership Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Indeks Kompas 100 Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2019)
Penanda Bagikan

CD Skripsi

Pengaruh Karakteristik Ceo Dan Internal Control Weakness Terhadap Earning Management Dengan Family Ownership Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Indeks Kompas 100 Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2019)

ABSTRACT
This study aims to analyze: (1) the effect of CEO characteristics on earning management, (2) the effect of internal control weakness on earning management,
(3) the effect of CEO characteristics on earning management with family ownership as a moderating variable, (4) the effect of internal control weakness towards 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 Kompas 100 Index category in 2015-2019. From the search results, the number of samples that can be used in this study is as many as 498 observational 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 and Eviews. The results of this study indicate that CEO characteristics have a significant effect on earning management, internal control weakness has a effect on earning management, family ownership cannot moderate the relationship between CEO characteristics on earning management, family ownership can moderate the relationship between internal control weakness on earning management. Control variables size, leverage, age, have a significant effect on earning management, and probability (ROA) has no significant effect on earning management.
Keywords: CEO Characteristics, Internal Control Weakness, Earning Management, Family Ownership.

Ketersediaan
#
Perpustakaan Universitas Riau 1902110238
1902110238
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
1902110238
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
-
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
1902110238
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