PENGARUH FINANCIAL DISTRESS, PROFITABILITAS, DAN LEVERAGE TERHADAP MANAJEMEN LABA

Dava Machyar Ihsan, . (2026) PENGARUH FINANCIAL DISTRESS, PROFITABILITAS, DAN LEVERAGE TERHADAP MANAJEMEN LABA. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

The purpose of this study is to investigate and evaluate the impact of financial distress, profitability, and leverage on profits management in healthcare sector companies listed on the Indonesia Stock Exchange (IDX) between 2021 and 2025. The Modified Jones Model is used in this study to measure earnings management utilizing the discretionary accruals method. Purposive sampling was used to collect a total sample of 139 observations from the research population, which consists of all healthcare sector companies listed on the IDX. The Random Effect Model (REM) panel data regression method was used to process the data using STATA version 17. The findings show that earnings management is not significantly impacted by financial distress, profitability, or leverage. These results imply that earnings management techniques among Indonesian healthcare sector enterprises are not influenced by a company's debt structure, profit-generating capacity, or financial standing.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil: 2110112195] [Pembimbing: Praptiningsih] [Penguji 1: Rahmiyatus Syukra} [Ketua Penguji: Andy Setiawan]
Uncontrolled Keywords: Financial Distress, Profitability, Leverage, Earnings Management, Healthcare Sector
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: DAVA MACHYAR IHSAN
Date Deposited: 04 Sep 2026 09:09
Last Modified: 04 Sep 2026 09:09
URI: http://repository.upnvj.ac.id/id/eprint/52454

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