PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, PROFITABILITAS DAN MANAJEMEN LABA TERHADAP KUALITAS LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI DI ERA PANDEMI COVID-19 PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2020-2022

PRATAMA, MUHAMMAD TAVIF and Meirawati, Eka (2024) PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, PROFITABILITAS DAN MANAJEMEN LABA TERHADAP KUALITAS LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI DI ERA PANDEMI COVID-19 PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2020-2022. Undergraduate thesis, Sriwijaya University.

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Abstract

Profit is one of the important pieces of information contained in financial reports because through the profits generated by the company you can know how the company is performing. For manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange, the stock index fell. Since the beginning of the year until now, the consumer goods stock index has fallen 12.68 percent. Earnings management is a form of deviant error in the process of preparing financial reports which is influenced by the amount of profit presented in the financial reports. Apart from that, the Covid-19 pandemic has had a weakening impact on the index in the manufacturing sector. There are 44 manufacturing units observed on the IDX, but only 21 companies publish their financial reports. The data collection technique used is multiple linear regression with the e-views data management tool. Results from research analysis: 6 hypotheses were accepted, 3 hypotheses were rejected on the grounds that they did not meet the criteria.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Manajerial, Kualitas Laba, Manajemen Laba
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Muhammad Tavif Pratama
Date Deposited:	22 Jul 2024 07:55
Last Modified:	22 Jul 2024 07:55
URI:	http://repository.unsri.ac.id/id/eprint/152689

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