RELIGIOSA, MARIA WRIGHTIA (2020) PENGARUH RISIKO PERUSAHAAN, LEVERAGE DAN LIKUIDITAS TERHADAP MANAJEMEN LABA DENGAN KECUKUPAN MODAL SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018). S2 thesis, Universitas Mercu Buana Jakarta.
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Abstract
The aim of this research are to analyses and empirically prove the effect of the company's risk (NPL), leverage (DER) and liquidity (LDR) on earnings management of baking companies listed on the Indonesian Stock Exchange from 2014-2018 with capital adequacy (CAR) as a moderation variable. The samples used is the purposive sampling techniques based on determined criteria, the sample is 41 of 44 (population) companies. While the data analysis method used is the panel data regression analysis using Ms. Excel and E-views 10. The results of the research with a common effect test model show that: 1) NPL has a significant effect on earnings management; 2) DER has no significant effect on earnings management; 3) LDR has a significant effect on earnings management; 4) CAR has no significant effect on moderating the relationship between the company's risk (NPL) and earnings management; 5) CAR has no significant effect on moderating the relationship between leverage (DER) and earnings management; 6) CAR has no significant effect on moderating the effect of liquidity (LDR) on earnings management. Keywords: earnings management, company risk, non-performing loan, leverage, debt to equity ratio, liquidity, loan to deposit ratio, capital adequacy ratio
| Item Type: | Thesis (S2) |
|---|---|
| NIM/NIDN Creators: | 55517110004 |
| Uncontrolled Keywords: | MANAJEMEN LABA DENGAN KECUKUPAN MODAL SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018) |
| 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 > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | Dede Muksin Lubis |
| Date Deposited: | 24 Oct 2023 07:24 |
| Last Modified: | 24 Oct 2023 07:24 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/83185 |
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