PUTRI, RINI OKTAVIANI (2024) PENGARUH FINANCIAL DISTRESS, FINANCIAL RATIO, DAN GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Properti, Real Estate, dan Konstruksi Bangunan yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022). S1 thesis, Universitas Jambi.
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SKRIPSI RINI OKTAVIANI PUTRI_C1C020064..pdf Download (1MB) |
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COVER.pdf Download (70kB) |
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LEMBAR PERSETUJUAN DAN LEMBAR PENGESAHAN.pdf Download (402kB) |
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ABSTRAK.pdf Download (46kB) |
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BAB I.pdf Download (146kB) |
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Abstract
Manajemen laba merupakan masalah terkait keagenan yang digunakan untuk meningkatkan laba sesuai dengan keinginan perusahaan melalui pemilihan kebijakan akuntansi dalam penyusunan laporan keuangan. Tindakan ini dilakukan saat perusahaan tidak mampu mencapai laba yang diinginkan. Tujuan dilakukannya penelitian ini untuk menganalisis faktor apa saja yang mempengaruhi terjadinya manajemen laba. Penelitian ini dilakukan pada perusahaan sektor properti, real estate, dan kontruksi bangunan yang terdaftar di BEI tahun 2020-2022. Sampel penelitian berjumlah 54 perusahaan dengan teknik pengambilan sampelnya menggunakan purposive sampling. Data yang digunakan dalam penelitian ini merupakan data sekunder dengan teknik analisis data regresi linear berganda. Berdasarkan uji regresi linear berganda diperoleh hasil penelitian yang menyatakan financial distress secara parsial tidak berpengaruh terhadap manajemen laba. Financial ratio yang diproksikan profitabilitas secara parsial berpengaruh negatif terhadap manajemen laba, tetapi likuiditas dan leverage secara parsial tidak berpengaruh terhadap manajemen laba. Good corporate governance yang diproksikan dewan komisaris independen, kepemilikan manajerial, dan komite audit secara parsial tidak berpengaruh terhadap manajemen laba. Namun, secara simultan financial distress, financial ratio, dan good corporate governance berpengaruh terhadap manajemen laba. Kata Kunci: Manajemen Laba, Financial Distress, Financial Ratio, Good Corporate Governance. ABSTRACT Earnings management is an agency-related problem that is used to increase profits in accordance with the company's wishes through the selection of accounting policies in preparing financial statements. This action is taken when the company is unable to achieve the desired profit. The purpose of this study is to analyze what factors influence the occurrence of earnings management. This research was conducted in property, real estate and building construction sector companies listed on the IDX in 2020-2022. The research sample amounted to 54 companies with the sampling technique using purposive sampling. The data used in this study are secondary data with multiple linear regression data analysis techniques. Based on multiple linear regression tests, the research results state that financial distress partially has no effect on earnings management. Financial ratio proxied by profitability partially has a negative effect on earnings management, but liquidity and leverage partially have no effect on earnings management. Good corporate governance which is proxied by the independent board of commissioners, managerial ownership, and audit committee partially has no effect on earnings management. However, simultaneously financial distress, financial ratio, and good corporate governance affect earnings management. Keywords: Earnings Management, Financial Distress, Financial Ratio, Good Corporate Governance
Type: | Thesis (S1) |
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Subjects: | L Education > L Education (General) |
Depositing User: | PUTRI |
Date Deposited: | 03 Jun 2024 04:27 |
Last Modified: | 03 Jun 2024 04:27 |
URI: | https://repository.unja.ac.id/id/eprint/64284 |
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