PENGARUH FINANCIAL DISTRESS DAN KARAKTERISTIK PERUSAHAAN TERHADAP MANAJEMEN LABA DENGAN KOMITE AUDIT SEBAGAI PEMODERASI (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2018 - 2020 )

AFNI, NURUL (2023) PENGARUH FINANCIAL DISTRESS DAN KARAKTERISTIK PERUSAHAAN TERHADAP MANAJEMEN LABA DENGAN KOMITE AUDIT SEBAGAI PEMODERASI (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2018 - 2020 ). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of this study is to examine and analyze the effect of financial distress, operating cash flow, return on equity on earnings management in publicly listed companies in the manufacturing industry listed on the Indonesia Stock Exchange for the period 2018–2020. or weaken the influence of financial distress, operating cash flow, return on equity on earnings management in publicly listed companies in the manufacturing industry listed on the Indonesia Stock Exchange for the period 2018 – 2020. The method used is a quantitative method with an explanatory type of research. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018 - 2020, which are 150 companies. Determination of the number of samples was carried out using purposive sampling technique and determined as many as 77 companies. The data analysis method used is panel data analysis with the Eviews version 10 software program. The results of the study show that financial distress has a positive effect on earnings management in Manufacturing companies listed on the IDX for the 2018 - 2020 period. Operating cash flow has no effect on earnings management in Manufacturing companies listed on the IDX for the 2018 - 2020 period. Return on equity has no effect on management profits in Manufacturing companies listed on the IDX for the 2018 - 2020 period. The audit committee was unable to moderate the effect of financial distress on earnings management in Manufacturing companies listed on the IDX for the 2018 - 2020 period. The audit committee was unable to moderate and weaken the effect of operating cash flow on earnings management in Manufacturing companies listed on the IDX for the 2018 - 2020 period. The audit committee was able to moderate and strengthen the effect of return on equity on earnings management in Manufacturing companies listed on the IDX for the 2018 - 2020 period. Keywords : Financial Distress, Operating Cash Flow, Return On Equity, Audit Committee, Earning Management Tujuan penelitian ini adalah untuk mengkaji dan menganalisis pengaruh financial distress, arus kas operasi, return on equity terhadap manajemen laba pada perusahaan terbuka di industri manufaktur yang terdaftar di Bursa Efek Indonesia untuk periode 2018– 2020. Untuk mengkaji dan menganalisis pengaruh variabel moderasi komite audit memperkuat atau memperlemah pengaruh financial distress, arus kas operasi, return on equity terhadap manajemen laba pada perusahaan terbuka di industri manufaktur yang terdaftar di Bursa Efek Indonesia untuk periode 2018 – 2020. Metode yang digunakan adalah metode kuantitatif dengan jenis penelitian eksplanatif. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2018 – 2020 yang sejumlah 150 perusahaan. Penentuan jumlah sampel dilakukan menggunakan teknik purposive sampling dan ditetapkan sebanyak 77 perusahaan. Metode analisis data yang digunakan adalah analisis data panel dengan program software Eviews versi 10. Hasil penelitian menunjukkan bahwa financial distress berpengaruh positif terhadap manajemen laba pada perusahaan Manufaktur yang terdaftar di BEI periode 2018 - 2020. Arus kas operasi tidak berpengaruh terhadap manajemen laba pada perusahaan Manufaktur yang terdaftar di BEI periode 2018 - 2020. Return on equity tidak berpengaruh terhadap manajemen laba pada perusahaan Manufaktur yang terdaftar di BEI periode 2018 - 2020. Komite audit tidak mampu memoderasi pengaruh financial distress terhadap manajemen laba pada perusahaan Manufaktur yang terdaftar di BEI periode 2018 - 2020. Komite audit tidak mampu memoderasi dan memperlemah pengaruh arus kas operasi terhadap manajemen laba pada perusahaan Manufaktur yang terdaftar di BEI periode 2018 - 2020. Komite audit mampu memoderasi dan memperkuat pengaruh return on equity terhadap manajemen laba pada perusahaan Manufaktur yang terdaftar di BEI periode 2018 - 2020. Kata Kunci : Financial Distress, Arus Kas Operasi, Return On Equity, Komite Audit, Earning Management

Item Type: Thesis (S2)
Call Number CD: CD/555. 23 008
NIM/NIDN Creators: 55519120076
Uncontrolled Keywords: Financial Distress, Arus Kas Operasi, Return On Equity, Komite Audit, Earning Management
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.01-657.09 Standard Subdivisions/Sub Divisi Standar
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: ADELINA HASNA SETIAWATI
Date Deposited: 24 May 2023 02:58
Last Modified: 24 May 2023 02:58
URI: http://repository.mercubuana.ac.id/id/eprint/77575

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