PENGARUH FINANCIAL DISTRESS, KEAHLIAN AKUNTANSI KOMITE AUDIT, DAN PERSAINGAN PASAR TERHADAP MANAJEMEN LABA PADA PERUSAHAAN INDUSTRI PARIWSATA DI INDONESIA TAHUN 2018-2021 (ANALISIS PERBANDINGAN SEBELUM DAN SELAMA PANDEMI COVID-19)

FAADIHILAH, M. RIZKY and Yusrianti, Hasni (2023) PENGARUH FINANCIAL DISTRESS, KEAHLIAN AKUNTANSI KOMITE AUDIT, DAN PERSAINGAN PASAR TERHADAP MANAJEMEN LABA PADA PERUSAHAAN INDUSTRI PARIWSATA DI INDONESIA TAHUN 2018-2021 (ANALISIS PERBANDINGAN SEBELUM DAN SELAMA PANDEMI COVID-19). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the effect of financial distress, audit committee accounting expertise, and market competition on earnings management in companies in the tourism industry by comparison before and during the Covid-19 pandemic. The method used in this research is a quantitative method and a comparative study type of research. The samples used were 30 companies with purposive sampling technique. The data analysis technique uses multiple linear regression analysis and the Wilcoxon Signed Rank test to see differences in data before and during the Covid-19 pandemic which was carried out with the Eviews 12 statistical application. The test results show empirical evidence that financial distress has no significant positive effect on earnings management in conditions before and during the Covid-19 pandemic, audit committee accounting expertise has a significant negative effect on earnings management in conditions before and during the Covid-19 pandemic, and market competition has a significant effect significantly positive effect on earnings management in conditions before and during the Covid-19 pandemic. Based on a different test with Wilcoxon signed rank, it was found that there were significant differences in financial distress in conditions before and during the Covid-19 pandemic and there were no significant differences in audit committee accounting expertise, market competition and earnings management in conditions before and during the Covid-19 pandemic.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Financial Distress, Keahlian Akuntansi Komite Audit, Persaingan Pasar, Manajemen Laba, Pandemi Covid-19
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	M. Rizky Faadihilah
Date Deposited:	13 Jan 2023 08:01
Last Modified:	13 Jan 2023 08:01
URI:	http://repository.unsri.ac.id/id/eprint/86116

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