DETAIL KOLEKSI

Pengaruh financial distress, good corporate governance, dan ukuran perusahaan terhadap earnings management dengan corporate social responsibility sebagai variabel moderasi (studi empiris pada perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia tahun 2013-2017)


Oleh : Chrisyian Sanjaya

Info Katalog

File Jurnal : 00000000000000016072.pdf

Nomor Panggil : 2019_TA_AK_023152155

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2019

Pembimbing 1 : Vinola Herawaty

Subyek : Manufacturing company;Profit management;Economic - Social

Kata Kunci : financial distress, good corporate governance, company size, earnings management


File Repositori
No. Nama File Ukuran (KB) Status
1. 2019_TA_AK_023152155_Halaman-Judul.pdf 3474.89
2. 2019_TA_AK_023152155_Bab-1.pdf 1143.86
3. 2019_TA_AK_023152155_Bab-2.pdf 1546.48
4. 2019_TA_AK_023152155_Bab-3.pdf 1581.05
5. 2019_TA_AK_023152155_Bab-4.pdf 1890.12
6. 2019_TA_AK_023152155_Bab-5.pdf 959.96
7. 2019_TA_AK_023152155_Daftar-Pustaka.pdf 1059.24
8. 2019_TA_AK_023152155_Lampiran.pdf 2393.48

T Tujuan penelitian ini adalah untuk memberikan bukti empiris mengenai pengaruh dari Financial distress , Good Corporate Governance, dan Ukuran Perusahaan terhadap Earnings Management dengan Corporate Social Responsibility sebagai variabel moderasinya. Data yang digunakan dalam penelitian ini adalah data sekunder yang berupa data dari laporan keuangan perusahaan tahun 2013-2017 yang diperoleh dari Bursa Efek Indonesia (BEI). Populasi penelitian ini adalah semua perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2013 sampai 2017. Sasmpel penelitian ini adalah 61 perusahaan dalam 5 tahun sehingga total sampel adalah 305. Sampel diambil emnggunakan metode purposive sampling dan yang memenuhi krteria pemilihan sampel. Hasil penelitian ini menunjukkan bahwa Financial Distress pada model pertama dan kedua tidak memiliki pengaruh positif terhadap Earnings Management. Good Corporate Governance pada model pertama memiliki pengaruh positif terhadap Earnings Management sedangkan pada model kedua Good Corporate Governance memiliki pengaruh negatif terhadap Earnings Management. Ukuran perusahaan pada model pertama memiliki pengaruh negatif terhadap Earnings Management sedangkan pada model kedua Ukuran Perusahaan memiliki pengaruh positif terhadap Earnings management. Corporate Social Responsibility pada model pertama memiliki pengaruh negatif terhadap Earnings Management sedangkan pada model kedua Corporate Social Responsibility memiliki pengaruh positif terhadap Earnings Management. Corporate Social responsibility tidak mampu memperlemah hubungan positif Financial Distress terhadap Earnings Management dan memperlemah hubungan negatif Good Corporate Governance terhadap Earnings Management. Corporate social Responsibility memperkuat hubungan negatif Ukuran Perusahaan terhadap Earnings Management.

T The purpose of this study is to provide empirical evidence about influence of Financial Distress,Good Corporate Governance, and Company Size to Earnings Management with Corporate Social Responsibility as the moderating variable. The data used in this study is secondary data from financial reporting 2013-2017 from Indonesia Stock Exchange (IDX). The population of this study are manufacturing companies listed on Indonesia Stock Exchange (IDX) from 2013 until 2017. The sample of this study are 61 companies, in 5 years, total are 305 samples. The sample are drawn by purposive sampling and comply with sample selection criteria. The results of this research shows that Financial Distress on the first and the second model had positive significant effect to Earnings Management. Good Corporate Governance on the first model had positive non significant effect to Earnings Management as on the second model Good Corporate Governance had negative significant effect to Earnings Management. Company Size on the first model had negative non significant effect to Earnings Management as on the second model Company Size had positive significant effect to Earnings Management. Corporate Social responsibility on the first model had negative non significant effect to Earnings Management as on the second model Corporate Social Responsibility had positive significant effect to Earnings Management. Corporate Social responsibility weakened positive significant effect Financial Distresss to Earnings Management and weakened negative significant effect Good Corporate Governance to Earnings Management. Corporate Social responsibility strengthened negative signicant effect between Company Size and Earnings Management.

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