Keberadaan Corporate Governance sebagai Variabel Moderasi Pengaruh Financial Distress terhadap Earnings Management (Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia)

Hartomo, Adrianus Billy (2015) Keberadaan Corporate Governance sebagai Variabel Moderasi Pengaruh Financial Distress terhadap Earnings Management (Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia). Ringkasan Skripsi thesis, STIE YKPN.

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Abstract

The objective of this research is to provide empirical evidence of the affect of financial distress toward earnings management and the affect of financial distress toward earnings management that moderated by corporate governance. Financial distress consist of DISTRESS1 (firm condition that get negative net income), DISTRESS2 (firm condition that get negative working capital) and DISTRESS3 (firm condition that get negative net income and working capital), earnings management was measured by discretionary accruals use Jones Model, and corporate governance consist of three variables (board of directors, independent commissioner, and audit committee). Board of directors was measured by total board of directors in the firm included Chief Executive Officer (CEO), independent commissioner was measured by proportion of independent commissioner that is total independent commissioner divided by total board of commissioner and audit committee was measured by total member of audit committee. Control variable in this research is firm size was measured by logarithm of asset total. The population of this research is 423 non financial companies were listed in Indonesian Stock Exchange (IDX). The research data were collected from non financial companies annual report for the period of 2014. Based on purposive sampling method, there are 62 samples. The research hypothesis were tested using multiple regression analysis. The results of this research in Model 1 show that firm size variable have significant relationship with earnings management, while DISTRESS1 variable, DISTRESS2 variable, and DISTRESS3 variable have no significant relationship with earnings management. The result of this research in Model 2 show that DISTRESS3 variable, independent commissioner variable, and interaction between financial distress with corporate governance variable have significant relationship with earnings management, while DISTRESS1 variable, DISTRESS2 variable, board of directors variable, audit committee variable, and firm size variable have no significant with earnings management.

Item Type: Thesis (Ringkasan Skripsi)
Additional Information: Skripsi dapat dibaca di Perpustakaan dengan call number Har k 6136/2015
Uncontrolled Keywords: financial distress, earnings management, corporate governance, firm size
Divisions: Program Sarjana > Ringkasan Skripsi Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 17 Jul 2019 01:37
Last Modified: 14 Aug 2019 02:42
URI: http://repository.stieykpn.ac.id/id/eprint/387

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