SARI, EVI YULIANA (2024) PENGARUH FINANCIAL DISTRESS, LEVERAGE DAN SALES GROWTH TERHADAP MANAJEMEN LABA DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Manufaktur Sektor Konsumsi Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2022). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Financial reports are important to stakeholders, which encourages firm managers to implement planning techniques to provide financial reports that stakeholders demand. One way for achieving this is through earnings management. Earnings management is done by managers to provide financial reports that appear profitable to stakeholders. This study aims to determine the effect of financial distress, leverage, and sales growth on earning management with good corporate governance as a moderating variable. The population of this study in manufacturing companies of the food and beverage consumption sector listed on the Indonesian Stock Exchange in 2019 – 2022. The sampling technique used a purposive sampling method in order to obtain 20 companies. The data analysis technique used multiple linear regression analysis and moderated regression analysis (MRA). The results of this research prove that financial distress does not have an effect on earning management, leverage does not have an effect on earning management, sales growth has an effect on earning management, and good corporate governance cannot moderate the effects of financial distress, leverage, and sales growth on earning management. Keyword: Earning Management, Financial Distress, Leverage, Sales Growth, Good Corporate Governance. Laporan keuangan menjadi perhatian para stakeholder sehingga mendorong manajer perusahaan melakukan perencanaan strategi untuk menghasilkan laporan keuangan yang diharapkan stakeholder. Salah satu cara yang dapat dilakukan adalah melakukan manajemen laba. Manajemen laba dilakukan oleh manajer untuk menampilkan laporan keuangan yang terlihat menguntungkan kepada pihak stakeholder. Penelitian ini bertujuan untuk mengetahui pengaruh financial distress, leverage, sales growth terhadap manajemen laba dengan good corporate governance sebagai variabel moderasi. Populasi pada penelitian ini adalah perusahaan manufaktur sektor konsumsi makanan dan minuman yang terdapat di Bursa Efek Indonesia tahun 2019-2022. Teknik pengambilan sampel menggunakan metode purposive sampling sehingga diperoleh 20 perusahaan. Teknik analisis data menggunakan metode analisis linier berganda dan moderated regression analysis (MRA). Hasil penelitian ini membuktikan bahwa financial distress tidak berpengaruh terhadap manajemen laba, leverage tidak berpengaruh terhadap manajemen laba, sales growth berpengaruh terhadap manajemen laba, dan good corporate governance tidak mampu memoderasi pengaruh financial distress, leverage, dan sales growth terhadap manajemen laba. Kata kunci : Manajemen Laba, Financial Distress, Leverage, Sales Growth, Good Corporate Governance.
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