PENGARUH FINANCIAL DISTRESS, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP MANAJEMEN LABA

Muhammad Daffa, . (2024) PENGARUH FINANCIAL DISTRESS, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP MANAJEMEN LABA. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study aims to examine the effect of financial distress, company size, and leverage on earnings management practices in 49 non-cyclical consumer sector companies listed on the Indonesia Stock Exchange during the 2021-2023 period. This study uses a quantitative approach by utilizing secondary data in the form of company annual reports. The analysis was carried out using the Fixed Effect Model (FEM) on panel data regression processed through STATA software version 17. The results of testing and analysis show that financial distress has a negative effect on earnings management, while leverage has a positive effect. In contrast, company size has no significant effect on earnings management.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2110112188] [Pembimbing: Munasiron Miftah] [Penguji 1; Ayunita Ajengtyas] [Penguji 2; Andy Setiawan]
Uncontrolled Keywords: Earnings Management, Financial Distress, Company Size, Leverage
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: MUHAMMAD DAFFA
Date Deposited: 17 Feb 2025 05:53
Last Modified: 17 Feb 2025 05:53
URI: http://repository.upnvj.ac.id/id/eprint/34432

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