Andika Putra, Alvin (2024) Pengaruh Financial Distress dan Accounting Prudence terhadap Earnings Management pada Perusahaan Sektor Transportasi dan Logistik yang Terdaftar di Bursa Efek Indonesia Periode 2020-2023. S1 thesis, Universitas Jambi.
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COVER.pdf Download (170kB) |
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HALAMAN PERSETUJUAN DAN PENGESAHAN.pdf Download (247kB) |
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ABSTRAK.pdf Download (14kB) |
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BAB I.pdf Download (297kB) |
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BAB V.pdf Download (153kB) |
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DAFTAR PUSTAKA.pdf Download (404kB) |
Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh financial distress dan accounting prudence terhadap earnings management. Populasi pada penelitian ini yaitu perusahaan sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia periode 2020-2023 sebanyak 30 perusahaan. Perusahaan yang menjadi sampel penelitian ini sebanyak 22 perusahaan yang diambil berdasarkan kriteria tertentu dengan teknik purposive sampling. Penelitian ini menggunakan metode kuantitatif dengan pendekatan analisis data yang digunakan adalah analisis regresi linear berganda melalui bantuan program SPSS versi 29 untuk menguji hipotesis yang diajukan. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia periode 2020-2023. Hasil penelitian ini menunjukkan bahwa secara parsial financial distress tidak berpengaruh terhadap earnings management, sedangkan accounting prudence berpengaruh signifikan terhadap earnings management. Selain itu, hasil penelitian menunjukkan bahwa secara simultan financial distress dan accounting prudence berpengaruh signifikan terhadap earnings management. This research aims to determine the influence of financial distress and accounting prudence on earnings management. The population in this study are transportation and logistics sector companies listed on the Indonesia Stock Exchange for the period 2020-2023 as many as 30 companies. The companies that became the sample of this study were 22 companies which were taken based on certain criteria using purposive sampling technique. This research uses quantitative methods with the data analysis approach used is multiple linear regression analysis through the help of the SPSS version 29 program to test the proposed hypothesis. The data used in this study are secondary data obtained from the annual financial statements of transportation and logistics sector companies listed on the Indonesia Stock Exchange for the period 2020-2023. The results of this study indicate that partially financial distress has no effect on earnings management, while accounting prudence has a significant effect on earnings management. In addition, the results showed that simultaneously financial distress and accounting prudence have a significant effect on earnings management.
Type: | Thesis (S1) |
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Uncontrolled Keywords: | Financial Distress, Accounting Prudence, Earnings Management |
Subjects: | L Education > L Education (General) |
Divisions: | Fakultas Ekonomi dan Bisnis > SI Akuntansi |
Depositing User: | Putra |
Date Deposited: | 16 Jul 2024 02:17 |
Last Modified: | 16 Jul 2024 02:17 |
URI: | https://repository.unja.ac.id/id/eprint/67961 |
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