Puji Rahmi, Desty and Rahayu, Sri and Wiralestari, Wiralestari (2022) PENGARUH CORPORATE GOVERNANCE (CG) TERHADAP KUALITAS LABA DENGAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING (STUDI PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI DI BURSA EFEK INDONESIA TAHUN 2017-2020). S2 thesis, Akuntansi.
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Abstract
This study aims to provide empirical evidence of the influence of Corporate Governance on Earnings Quality with Earnings Management as an Intervening Variable in Manufacturing Companies in the Consumer Goods Industry Sector on the Indonesia Stock Exchange (IDX) in 2017-2020. The sample in this study is the Consumer Goods Industrial Sector Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for 2022 which publish annual reports for the 2017-2020 period. The sample selection process in this study used the proportional stratified random sampling method. The data analysis used in this research is path analysis using SmartPLS 3.0 analysis tool. The results of the study indicate that Corporate Governance has an effect on earnings quality. Corporate Governance has an effect on earnings management. Earnings management has no negative effect on earnings quality. Corporate Governance on earnings quality with earnings management as an Intervening variable has no effect.
| Type: | Thesis (S2) |
|---|---|
| Subjects: | L Education > L Education (General) |
| Divisions: | Pascasarjana > Ilmu Akutansi |
| Depositing User: | RAHMI |
| Date Deposited: | 07 Jun 2022 04:23 |
| Last Modified: | 07 Jun 2022 04:23 |
| URI: | https://repository.unja.ac.id/id/eprint/34282 |
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