MARIANA, MOLLIKA (2023) PENGARUH FINANCIAL TARGET, KONEKSI POLITIK, KEPEMILIKAN INSTITUSIONAL, GOING CONCERN TERHADAP MANAJEMEN LABA (Studi Kasus Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021). S2 thesis, Universitas Mercu Buana Jakarta.
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Abstract
The purpose of this study was to determine and analyze the effect of financial target, political connection, institutional ownership, going concern on the possibility of earnings management practices. The independent variables in this study are financial target, political connection, institutional ownership, going concern, while the dependent variable in this study is the possibility of earnings management practices. This study, to measure the possibility of earnings management practices using the MSCORE model. This study uses as many as 62 samples of manufacturing companies listed on the Indonesia Stock Exchange in the period 2019 to 2021, so the total sample is 186 samples. The data is collected from the annual reports that are researched on the Indonesia Stock Exchange website. The sampling technique used is the purposive sampling technique and the analysis used is binary logistic regression using the Eviews 12 application. The results show that political connection, institutional ownership, going concern will have a negative effect on the possibility of earnings management practices. Meanwhile, financial targets do not affect the possibility of earnings management practices. Keywords: earnings management, financial target, political connection, institutional ownership, going concern Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh financial target, koneksi politik, kepemilikan institusional, going concern terhadap kemungkinan praktik manajemen laba. Variabel independen dalam penelitian ini adalah financial target, koneksi politik, kepemilikan institusional, going concern, sedangkan variabel dependen dalam penelitian ini adalah kemungkinan praktik manajemen laba. Dalam penelitian ini untuk pengukuran kemungkinan praktik manajemen laba menggunakan model MSCORE. Penelitian ini menggunakan sebanyak 62 sampel perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada rentang waktu tahun 2019 sampai 2021, sehingga total sampel yaitu 186 sampel. Data dikumpulkan dari laporan tahunan yang dipublikasikan dalam website Bursa Efek Indonesia. Teknik sampling yang digunakan adalah teknik purposive sampling dan analisis yang digunakan adalah regresi binary logistik dengan menggunakan aplikasi Eviews 12. Hasil penelitian menunjukkan bahwa koneksi politik, kepemilikan institutional, going concern berpengaruh negatif terhadap kemungkinan praktik manajemen laba. Sedangkan financial target tidak berperngaruh terhadap kemungkinan praktik manajemen laba. Kata kunci: manajemen laba, financial target, koneksi politik, kepemilikan institusional, going concern
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