DAMAYANTI, SAVIRA (2021) PENGARUH FINANCIAL DISTRESS, KOMITE AUDIT, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Real Estate dan Property yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2020). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh Financial Distress, Komite Audit, dan Ukuran Perusahaan terhadap Manajemen Laba pada perusahaan real estate dan property yang terdaftar di Bursa Efek Indonesia(BEI). Penelitian ini menggunakan strategi penelitian asosiatif dengan tipe kausalitas pendekatan kuantitatif dan metoda analisis data yang digunakan dalam penelitian ini adalah analisis statistik deskriptif, analisis regresi data panel, uji asumsi klasik, uji hipotesis dan koefisien determinasi dengan menggunakan Eviews 10. Populasi dari penelitian ini adalah perusahaan real estate dan property yang terdaftar di Bursa Efek Indonesia tahun 2017-2020. Sampel ditentukan berdasarkan metode purposive sampling, dengan jumlah sampel sebanyak 14 perusahaan real estate dan property sehingga total observasi dalam penelitian ini sebanyak 56 observasi. Data yang digunakan dalam penelitian ini adalah data sekunder. Metode pengumpulan data menggunakan metode dokumentasi melalui situs resmi IDX : www.idx.co.id. Pengujian hipotesis dengan menggunakan uji t. Berdasarkan hasil analisis regresi linier data panel dengan tingkat signifikansi 5% maka hasil penelitian ini menyimpulkan bahwa (1) Secara parsial Financial Distress berpengaruh positif signifikan terhadap Manajemen Laba, (2) Komite Audit tidak berpengaruh terhadap Manajemen Laba, (3) Ukuran Perusahaan berpengaruh positif dan signifikan terhadap Manajemen Laba. Kata Kunci : Financial Distress, Komite Audit, Ukuran Perusahaan, Manajemen Laba ABSTRACT This study aims to determine the effect of Financial Distress, Audit Committee, and Size of Company on Earnings Management in real estate and property companies listed on the Indonesia Stock Exchange (IDX). This study uses an associative research strategy with a causal type of quantitative approach and the data analysis methods used in this study are descriptive statistical analysis, regression analysis of panel data, classical assumption test, hypothesis testing and coefficient of determination using Eviews 10. The population of this study is a real estate and property company listed on the Indonesia Stock Exchange in 2017-2020. The sample was determined based on the purposive sampling method, with a total sample of 14 real estate and property companies so that the total observations in this study were 56 observations. The data used in this research is secondary data. The data collection method uses the documentation method through the official IDX website: www.idx.co.id. Hypothesis testing using t test. Based on the results of linear regression analysis of panel data with a significance level of 5%, the results of this study conclude that (1) partially Financial Distress has a positive significant effect on Earnings Management. (2) Audit Committee has not effect on Earnings Management. (3) Size of Company has a positive effect and significant on Earnings Management. Keywords : Financial Distress, Audit Committee, Size of Company, Earning Management
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Savira Damayanti | ||||||||
| Date Deposited: | 09 Aug 2021 06:22 | ||||||||
| Last Modified: | 09 Aug 2021 06:22 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/4491 |
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