Vanessa Dhea Magdalena, . (2023) GOOD CORPORATE GOVERNANCE, IMPLEMENTASI PSAK 72, DAN STRUKTUR MODAL: DAMPAK PADA MANAJEMEN LABA. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
Corporate governance and accounting standards help increase transparency and accountability in corporate financial reporting, thus will suppressing earnings management. This research aims to investigate the effect of corporate governance, the implementation of PSAK 72, and capital structures on earnings management practices. Measurement of good corporate governance using corporate governance scoring based on regulation of the minister state-owned enterprises No. SK-16/S.MBU/2012, PSAK 72 using a dummy variable, and capital structure measurement using debt to equity ratio. Earnings management as a dependent variable measuring with Jones modified mode by Dechow (1995). In this study, research data were retrieved from state-owned companies that are listed on the Indonesian Stock Exchange (IDX) from 2018 to 2022 with purposive-sampling method to select research sample. The analysis method uses multiple regression analysis with STATA version MP 13. The empirical findings of this study prove that corporate governance has a negative effect on earnings management and capital structure has a positive effect on earnings management. However, we found that the implementation of PSAK 72 has no effect on earnings management.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil : 2010112022] [Pembimbing : Husnah Nur Laela Ermaya] [Penguji 1 : Masripah] [Penguji 2 : Shinta Widyastuti] |
| Uncontrolled Keywords: | Earnings management, Corporate governance, PSAK 72, Capital structure, State-Owned Enterprises |
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Vanessa Dhea Magdalena |
| Date Deposited: | 21 Mar 2024 09:24 |
| Last Modified: | 21 Mar 2024 09:24 |
| URI: | http://repository.upnvj.ac.id/id/eprint/27797 |
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