PENGARUH GOOD CORPORATE GOVERNANCE (GCG) DAN REPUTASI PERUSAHAAN TERHADAP MANAJEMEN LABA DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL MODERATING (Studi Pada Perusahaan Sektor Consumer Non Cyclicals di Bursa Efek Indonesia Periode 2020 - 2023)

SUHAEMI, UJANG (2025) PENGARUH GOOD CORPORATE GOVERNANCE (GCG) DAN REPUTASI PERUSAHAAN TERHADAP MANAJEMEN LABA DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL MODERATING (Studi Pada Perusahaan Sektor Consumer Non Cyclicals di Bursa Efek Indonesia Periode 2020 - 2023). S2 thesis, Universitas Mercu Buana.

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Abstract

This study is motivated by the importance of implementing Good Corporate Governance (GCG) and maintaining a strong corporate reputation in managing earnings, particularly when companies are experiencing financial distress. The primary objective of this research is to examine the effects of GCG and corporate reputation on earnings management, as well as to investigate the moderating role of financial distress in these relationships. A quantitative approach was employed using panel data, with a sample consisting of 28 consumer non-cyclical sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020– 2023. The data analysis technique used was panel data regression with moderation testing. The results indicate that both GCG and corporate reputation have a significant effect on earnings management, with significance levels below 5%. Moreover, financial distress was found to weaken the influence of GCG on earnings management, while strengthening the impact of corporate reputation on earnings management practices. These findings suggest that a company's financial condition plays a crucial role in determining the effectiveness of GCG and corporate reputation in influencing earnings management behavior.The conclusion of this study highlights the critical importance of adhering to sound governance principles and cultivating a strong corporate reputation, especially when facing financial pressure. Keywords : Good Corporate Governance, Corporate Reputation, Earnings Management, Financial Distress. Penelitian ini dilatarbelakangi oleh pentingnya praktik Good Corporate Governance (GCG) dan reputasi perusahaan dalam mengelola manajemen laba, terutama pada kondisi perusahaan menghadapi financial distress. Tujuan penelitian ini adalah untuk menguji pengaruh GCG dan reputasi perusahaan terhadap manajemen laba, serta menguji peran financial distress sebagai variabel moderasi dalam hubungan tersebut. Penelitian ini menggunakan pendekatan kuantitatif dengan data panel, dengan sampel sebanyak 28 perusahaan sektor consumer noncyclicals yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020–2023. Teknik analisis data yang digunakan adalah model regresi data panel dengan uji moderasi. Hasil penelitian menunjukkan bahwa GCG dan reputasi perusahaan berpengaruh signifikan terhadap manajemen laba, masing-masing dengan tingkat signifikansi di bawah 5%. Selain itu, financial distress terbukti memperlemah pengaruh GCG terhadap manajemen laba, namun memperkuat pengaruh reputasi perusahaan terhadap praktik manajemen laba. Temuan ini mengindikasikan bahwa kondisi keuangan perusahaan menjadi faktor penting dalam menentukan efektivitas GCG dan reputasi perusahaan terhadap perilaku manajemen laba. Kesimpulan dari penelitian ini menegaskan pentingnya penerapan prinsip-prinsip tata kelola yang baik dan membangun reputasi yang kuat, terutama saat perusahaan menghadapi tekanan finansial. Kata Kunci : Good Corporate Governance, Reputasi Perusahaan, Manajemen Laba, Financial Distress

Item Type:	Thesis (S2)
Call Number CD:	CD/555. 25 034
NIM/NIDN Creators:	55523110022
Uncontrolled Keywords:	Good Corporate Governance, Corporate Reputation, Earnings Management, Financial Distress.
Subjects:	600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan 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] > 658.04 Management of Enterprises of Specific Forms/Pengelolaan Usaha dengan Bentuk Tertentu > 658.045 Corporations/Perusahaan
Divisions:	Pascasarjana > Magister Akuntansi
Depositing User:	Pandu Risdiyanto
Date Deposited:	26 Sep 2025 10:02
Last Modified:	26 Sep 2025 10:02
URI:	http://repository.mercubuana.ac.id/id/eprint/98518

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