PASARIBU, NELLY ASTRIA (2025) PENGARUH PENERAPAN INTEGRATED REPORTING DAN EARNINGS MANAGEMENT TERHADAP KUALITAS LABA DENGAN BIAYA KEAGENAN SEBAGAI PEMODERASI (Studi Empiris pada Perusahaan Indonesia Sektor Keuangan Perbankan Yang Terdaftar di BEI pada Tahun 2020 - 2023). S2 thesis, Universitas Mercu Buana Jakarta - Menteng.
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Abstract
This study aims to examine the effect of implementing integrated reporting and earnings management on earnings quality with agency costs as a moderating variable. This study was conducted in financial sector companies (banking) listed on the Indonesia Stock Exchange (IDX) during the period 2020-2023. The sample used was 25 companies with a total of 100 annual observations obtained through purposive sampling method. The data used is secondary data in the form of company annual reports, which are then analyzed using panel data regression and the Moderated Regression Analysis (MRA) method through the EViews 13 application. The results showed that the application of integrated reporting and earnings management has a significant effect on earnings quality. In addition, agency costs are proven to strengthen the relationship between integrated reporting and earnings quality, as well as between earnings management and earnings quality. These findings reinforce the importance of controlling conflicts of interest in the company, as well as the role of integrated reporting in improving the transparency and accuracy of financial information. Penelitian ini bertujuan untuk menguji pengaruh penerapan integrated reporting dan earnings management terhadap kualitas laba dengan biaya keagenan sebagai variabel pemoderasi. Studi ini dilakukan pada perusahaan sektor keuangan (perbankan) yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020– 2023. Sampel yang digunakan sebanyak 25 perusahaan dengan total 100 observasi tahunan yang diperoleh melalui metode purposive sampling. Data yang digunakan merupakan data sekunder berupa laporan tahunan perusahaan, yang kemudian dianalisis menggunakan regresi data panel dan metode Moderated Regression Analysis (MRA) melalui aplikasi EViews 13. Hasil penelitian menunjukkan bahwa penerapan integrated reporting dan earnings management berpengaruh signifikan terhadap kualitas laba. Selain itu, biaya keagenan terbukti memperkuat hubungan antara integrated reporting dan kualitas laba, serta antara earnings management dan kualitas laba. Temuan ini memperkuat pentingnya pengendalian konflik kepentingan dalam perusahaan, serta peran pelaporan terintegrasi dalam meningkatkan transparansi dan akurasi informasi keuangan.
| Item Type: | Thesis (S2) |
|---|---|
| NIM/NIDN Creators: | 55523110038 |
| Uncontrolled Keywords: | This study aims to examine the effect of implementing integrated reporting and earnings management on earnings quality with agency costs as a moderating variable. This study was conducted in financial sector companies (banking) listed on the Indonesia Stock Exchange (IDX) during the period 2020-2023. The sample used was 25 companies with a total of 100 annual observations obtained through purposive sampling method. The data used is secondary data in the form of company annual reports, which are then analyzed using panel data regression and the Moderated Regression Analysis (MRA) method through the EViews 13 application. The results showed that the application of integrated reporting and earnings management has a significant effect on earnings quality. In addition, agency costs are proven to strengthen the relationship between integrated reporting and earnings quality, as well as between earnings management and earnings quality. These findings reinforce the importance of controlling conflicts of interest in the company, as well as the role of integrated reporting in improving the transparency and accuracy of financial information Penelitian ini bertujuan untuk menguji pengaruh penerapan integrated reporting dan earnings management terhadap kualitas laba dengan biaya keagenan sebagai variabel pemoderasi. Studi ini dilakukan pada perusahaan sektor keuangan (perbankan) yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020– 2023. Sampel yang digunakan sebanyak 25 perusahaan dengan total 100 observasi tahunan yang diperoleh melalui metode purposive sampling. Data yang digunakan merupakan data sekunder berupa laporan tahunan perusahaan, yang kemudian dianalisis menggunakan regresi data panel dan metode Moderated Regression Analysis (MRA) melalui aplikasi EViews 13. Hasil penelitian menunjukkan bahwa penerapan integrated reporting dan earnings management berpengaruh signifikan terhadap kualitas laba. Selain itu, biaya keagenan terbukti memperkuat hubungan antara integrated reporting dan kualitas laba, serta antara earnings management dan kualitas laba. Temuan ini memperkuat pentingnya pengendalian konflik kepentingan dalam perusahaan, serta peran pelaporan terintegrasi dalam meningkatkan transparansi dan akurasi informasi keuangan. |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | NAIMAH NUR ISLAMIDIYANAH |
| Date Deposited: | 13 Sep 2025 04:32 |
| Last Modified: | 13 Sep 2025 07:23 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/97816 |
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