Safutra, Crisnanda (2021) Pengaruh Financial Distress, Leverage Dan Kepemilikan Manajerial Terhadap Manajemen Laba Pada Perusahaan Bumn Non Bank Yang Terdaftar Di BEI Periode 2015-2019. Other thesis, Universitas Islam Riau.
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Abstract
This study aims to determine and analyze the effect of financial distress, leverage and managerial ownership on earnings management in non-bank state-owned companies in Indonesia. In this study, using the annual financial statements of each non-bank BUMN for a period of 5 years from 2015-2019. The population of this research is state-owned non-bank companies listed on the IDX according to the predetermined criteria, namely as many as 20 companies and the target population used is 11 companies. This study uses data analysis, namely panel data regression analysis. The results showed that of the 3 independent variables, namely financial distress, leverage and managerial ownership, which together or simultaneously affect earnings management. While partially financial distress has a negative and significant effect on earnings management, leverage has no significant and negative effect on earnings management and managerial ownership has a positive and significant effect on earnings management.
| Item Type: | Thesis (Other) | ||||||
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| Uncontrolled Keywords: | Financial Distress, Leverage, Managerial Ownership and Earnings Management | ||||||
| Subjects: | L Education > L Education (General) | ||||||
| Divisions: | > Manajemen | ||||||
| Depositing User: | Budi Santoso S.E | ||||||
| Date Deposited: | 02 Aug 2022 10:31 | ||||||
| Last Modified: | 02 Aug 2022 10:31 | ||||||
| URI: | http://repository.uir.ac.id/id/eprint/13209 |
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