PERAN PANDEMI COVID-19 DALAM MEMODERASI PENGARUH FINANCIAL DISTRESS, KECAKAPAN MANAJERIAL, DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA

Sisca Budyarti, . (2025) PERAN PANDEMI COVID-19 DALAM MEMODERASI PENGARUH FINANCIAL DISTRESS, KECAKAPAN MANAJERIAL, DAN KOMITE AUDIT 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, Managerial Ability, and Audit Committee on Earnings Management, with the COVID-19 Pandemic as a moderating variable. The data used are secondary data obtained from financial reports accessed through www.idx.co.id or the official websites of the respective companies. The research sample consists of 23 companies in the tourism, hotel, and restaurant subsectors. Samples were collected using a purposive sampling method, and data analysis was carried out using STATA version 17 with the Fixed Effect Model (FEM). The results show that financial distress has a significant positive effect on earnings management, while managerial ability and audit committee have no significant effect. In addition, the COVID-19 pandemic is found not to play a significant role in moderating the relationships between financial distress, managerial ability, or audit committee and earnings management. Therefore, based on these findings, only the first hypotheses of this study are accepted, while the others are rejected.

Item Type:	Thesis (Skripsi)
Additional Information:	[No. Panggil: 2110112098] [Pembimbing: Tri Marhendra Rahardyan] [Penguji 1: Munasiron Miftah] [Penguji 2: Ranti Nugraheni]
Uncontrolled Keywords:	Financial Distress, Managerial Ability, Audit Committee, Earnings Management, COVID-19 Pandemic
Subjects:	H Social Sciences > HD Industries. Land use. Labor > HD61 Risk Management H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User:	SISCA BUDYARTI
Date Deposited:	15 Aug 2025 07:48
Last Modified:	15 Aug 2025 07:48
URI:	http://repository.upnvj.ac.id/id/eprint/37845

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