Skripsi

PENGARUH LEVERAGE DAN PROFITABILITAS TERHADAP MANAJEMEN LABA DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING

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Penilaian

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This study aims to analyze the effect of leverage and profitability on earnings management with good corporate governance by managerial ownership indicator as a moderating variable. The sample used in this study is a service company listed on the Indonesia Stock Exchange for the period 2017-2019. Samples were taken using purposive sampling technique and obtained 26 companies. The data analysis technique used is Moderated Regression Analysis (MRA) assisted by the SPSS program. The results of this study state that simultaneously leverage and profitability affect earnings management, and managerial ownership is able to moderate the effect of leverage and profitability on earnings management. Partially, leverage has a significant negative effect on earnings management, profitability has no significant effect on earnings management, while managerial ownership cannot weaken the influence of leverage and profitability on earnings management. Keywords: Leverage, Profitability, Earnings Management, Good Corporate Governance, Managerial Ownership.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2107001367	T54647	T546472021	Central Library (REFERENCES)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T546472021

Publisher

Inderalaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2021

Collation

xviii, 75 hlm.; tab.; 28 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.480 7

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Akuntansi keuangan
Ekonomi Akuntansi

Specific Detail Info

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Statement of Responsibility

MI

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