Ari Ihsan, . (2026) PENGARUH FINANCIAL DISTRESS, LEVERAGE, DAN AUDIT COMMITTEE TERHADAP MANAJEMEN LABA. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
![[img]](http://repository.upnvj.ac.id/style/images/fileicons/text.png) |
Text
ABSTRAK.pdf Download (241kB) |
|
Text
AWAL.pdf Download (1MB) |
|
Text
BAB 1.pdf Restricted to Repository UPNVJ Only Download (263kB) |
|
Text
BAB 2.pdf Restricted to Repository UPNVJ Only Download (615kB) |
|
Text
BAB 3.pdf Restricted to Repository UPNVJ Only Download (443kB) |
|
Text
BAB 4.pdf Restricted to Repository UPNVJ Only Download (496kB) |
|
Text
BAB 5.pdf Download (135kB) |
|
Text
DAFTAR PUSTAKA.pdf Download (320kB) |
|
Text
RIWAYAT HIDUP.pdf Restricted to Repository staff only Download (122kB) |
|
Text
LAMPIRAN.pdf Restricted to Repository UPNVJ Only Download (884kB) |
|
Text
HASIL PLAGIARISME.pdf Restricted to Repository staff only Download (19MB) |
|
Text
ARTIKEL KI.pdf Restricted to Repository staff only Download (1MB) |
Abstract
This study aims to examine the effect of financial distress, leverage, and the audit committee on earnings management practices in food and beverage sector companies listed on the Indonesia Stock Exchange. This quantitative research utilizes secondary data from financial statements and annual reports for the 2023–2025 period. Through purposive sampling, a sample of 71 companies was selected, yielding 213 balanced panel observation units. The earnings management variable is measured by discretionary accruals using the Modified Jones Model, financial distress via the Altman Z-Score, leverage using the Debt to Equity Ratio (DER), the audit committee through audit committee quality divided by the total number of audit committee members, and firm size as a control variable. Panel data regression analysis was processed using STATA version 17 software. Based on the Chow test and Lagrange Multiplier test, the Common Effect Model (CEM) was selected as the best-fitting model. The hypothesis testing results indicate that financial distress, leverage, and the audit committee do not have a significant partial effect on earnings management practices. These findings suggest that earnings management decisions in the sample companies are more influenced by other factors beyond the variables examined in this study.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil: 2110112196] [Pembimbing: Agustina Riyanti] [Penguji 1: Rahmasari Fahria] [Ketua Penguji: Andy Setiawan] |
| Uncontrolled Keywords: | Earnings Management, Financial Distress, Leverage, Audit Committee |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | ARI IHSAN |
| Date Deposited: | 29 Aug 2026 04:04 |
| Last Modified: | 29 Aug 2026 04:04 |
| URI: | http://repository.upnvj.ac.id/id/eprint/51726 |
Actions (login required)
 |
View Item |