PENGARUH FINANCIAL DISTRESS, LEVERAGE, DAN FIRM SIZE TERHADAP EARNINGS MANAGEMENT (SURVEY PADA PERUSAHAAN INFRASTRUKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022)

DRAJAT, DIMAS PRAWIRA (2025) PENGARUH FINANCIAL DISTRESS, LEVERAGE, DAN FIRM SIZE TERHADAP EARNINGS MANAGEMENT (SURVEY PADA PERUSAHAAN INFRASTRUKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This Research aims to examine the effect of financial distress, leverage and firm size on earnings management. This study uses secondary data in the form of annual reports of infrastructure companies listed on the Indonesia Stock Exchange from 2020-2022, with 78 samples. The analysis used in this study is a panel data regression analysis model. The results in this study show that financial distress has no effect on earnings management, leverage has no effect on earnings management and firm size has no effect on earnings management. Keywords: Financial distress; Leverage; Firm Size; Earning Management Penelitian bertujuan melakukan pengujian mengenai pengaruh financial distress, leverage dan firm size terhadap earning management. Penelitian ini menggunakan data sekunder dalam bentuk laporan tahunan perusahaan infrastruktur yang terdapat dalam daftar BEI ditahun 2020-2022 yang mempunyai 78 sampel. Analisis yang digunakan dalam riset ini model analisis regresi data panel. Hasil dalam penelitian ini menunjukan bahwa financial distress tidak berpengaruh terhadap earning management, leverage tidak berpengaruh terhadap earning management dan firm size tidak berpengaruh pada earning management. Kata kunci : Financial distress; Leverage; Firm Size; Earning Management

Item Type:	Thesis (S2)
Call Number CD:	CD/555. 25 018
NIM/NIDN Creators:	55520120025
Uncontrolled Keywords:	Financial distress; Leverage; Firm Size; Earning Management
Subjects:	000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 060 General Organizations, Foundations, and Museology/Organisasi-organisasi Umum, dan Museologi > 069 Museology (Museum science)/Museologi > 069.6 Personnel Management of Museum/Manajemen Personalia Museum > 069.63 Personnel Management/Manajemen Personalia 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan 400 Language/Bahasa > 400. Language/Bahasa > 406 Organizations and management/Organisasi dan Manajemen 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.01-658.09 [Management of Enterprises of Specific Sizes, Scopes, Forms; Data Processing]/[Pengelolaan Usaha dengan Ukuran, Lingkup, Bentuk Tertentu; Pengolahan Data]
Divisions:	Pascasarjana > Magister Akuntansi
Depositing User:	khalimah
Date Deposited:	19 Apr 2025 05:10
Last Modified:	19 Apr 2025 05:10
URI:	http://repository.mercubuana.ac.id/id/eprint/95257

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