CD Skripsi

Pengaruh Manajemen Laba Terhadap Kinerja Keuangan Dengan Female Directors Sebagai Variabel Moderasi (Studi Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2024)

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ABSTRACT
This study aims to examine the effect of profit management on financial performance with female directors as a moderating variable. The population in this study consists of mining companies listed on the Indonesia Stock Exchange during the period 2020-2024, totaling 53 companies. This study uses quantitative data and secondary data obtained from Osiris, the website www.idx.co.id, and company annual reports. The sample selection uses purposive sampling with 250 data points from 50 companies in each period. This study uses Stata software to analyze the data. The results show that earnings management has a non-significant negative effect on financial performance. Female directors have a non-significant positive effect on financial performance. Female directors as a moderating variable have not been able to moderate the negative relationship between earnings management and financial performance.
Keywords: Financial performance, Earnings management, Female directors

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2102135818

Penerbit

Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – MANAJEMEN., 2025

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2102135818

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

MANAJEMEN

Info Detail Spesifik

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Pernyataan Tanggungjawab

daus

Versi lain/terkait

Lampiran Berkas

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