PENGARUH LEVERAGE DAN PROFITABILITAS TERHADAP MANAJEMEN LABA DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING

FATIMAH, CITRA CUNDA and Ermadiani, Ermadiani and Budiman, Anton Indra (2021) PENGARUH LEVERAGE DAN PROFITABILITAS TERHADAP MANAJEMEN LABA DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to analyze the effect of leverage and profitability on earnings management with good corporate governance by managerial ownership indicator as a moderating variable. The sample used in this study is a service company listed on the Indonesia Stock Exchange for the period 2017-2019. Samples were taken using purposive sampling technique and obtained 26 companies. The data analysis technique used is Moderated Regression Analysis (MRA) assisted by the SPSS program. The results of this study state that simultaneously leverage and profitability affect earnings management, and managerial ownership is able to moderate the effect of leverage and profitability on earnings management. Partially, leverage has a significant negative effect on earnings management, profitability has no significant effect on earnings management, while managerial ownership cannot weaken the influence of leverage and profitability on earnings management. Keywords: Leverage, Profitability, Earnings Management, Good Corporate Governance, Managerial Ownership.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Leverage, Profitabilitas, Manajemen Laba, Good Corporate Governance, Kepemilikan Manajerial
Subjects:	H Social Sciences > HB Economic Theory > HB601 Profit H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	citracunCITRA CUNDA FATIMAH
Date Deposited:	23 Sep 2021 04:29
Last Modified:	23 Sep 2021 04:38
URI:	http://repository.unsri.ac.id/id/eprint/54647

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