PENGARUH CORPORATE GOVERNANCE DAN FINANCIAL DISTRESS TERHADAP PRAKTIK MANAJEMEN LABA DENGAN MENGGUNAKAN BENEISH MODEL : Studi pada Perusahaan Sektor Property dan Real Estate yang Tedaftar di Bursa Efek Indonesia Tahun 2018 - 2021

• Main Author: Qanitah Mahirah, - (Author)
• Format: Book
• Published: 2023-03-29.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata

Summary

Penelitian ini bertujuan untuk mengetahui pengaruh corporate governance dan financial distress terhadap praktik manajemen laba. Populasi penelitian ini yaitu perusahaan sektor property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018-2021 dengan metode pengambilan sampel purposive sampling sehingga didapat sebanyak 30 perusahaan. Teknik analisis yang digunakan dalam melakukan uji hipotesis yaitu analisis regresi linear berganda. Hasil pengujian hipotesis menunjukan bahwa (1) komisaris independen tidak berpengaruh negatif signifikan terhadap praktik manajemen laba; (2) kepemilikan manajerial tidak berpengaruh negatif signifikan terhadap praktik manajemen laba; (3) komite audit tidak berpengaruh negatif signifikan terhadap praktik manajemen laba; dan (4) financial distress berpengaruh positif dan signifikan terhadap praktik manajemen laba. This study aims to determine the effect of corporate governance and financial distress on earnings management practices. The population of this study are property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) for 2018-2021 using the purposive sampling method so that a total of 30 companies were obtained. The analysis technique used in testing the hypothesis is multiple linear regression analysis. The results of hypothesis testing show that (1) independent commissioners have no significant negative effect on earnings management practices; (2) managerial ownership has no significant negative effect on earnings management practices; (3) the audit committee has no significant negative effect on earnings management practices; and (4) financial distress has a positive and significant effect on earnings management practices.

Item Description

http://repository.upi.edu/90065/7/S_PEA_1907875_Title.pdf
http://repository.upi.edu/90065/2/S_PEA_1907875_Chapter1.pdf
http://repository.upi.edu/90065/3/S_PEA_1907875_Chapter2.pdf
http://repository.upi.edu/90065/4/S_PEA_1907875_Chapter3.pdf
http://repository.upi.edu/90065/5/S_PEA_1907875_Chapter4.pdf
http://repository.upi.edu/90065/6/S_PEA_1907875_Chapter5.pdf
http://repository.upi.edu/90065/1/S_PEA_1907875_Appendix.pdf