Rozali, Aliya Fadillah (2020) PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Perusahaan Infrastruktur, Utilitas dan Transportasi yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018). Other thesis, UPN Veteran Jawa Timur.
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Abstract
The purpose of this study is to obtain empirical evidence of the influence of corporate governance as proxied by the size of the board of commissioners, managerial ownership and foreign ownership of earnings management with financial distress as an investment variable. This research uses quantitative methods. The subjects of this study are infrastructure, utilities and transportation companies listed on the Indonesia Stock Exchange for the period of 2016-2018 with a total sample of 43. The technique used in this study uses Partial Least Square (PLS) with WarpPLS 7.0 software. The results of this study are: (1) The size of the board of commissioners has no effect on earnings management; (2) managerial ownership has a negative effect on earnings management; (3) foreign ownership has a negative effect on earnings management; (4) the size of the board of commissioners has a negative effect on financial distress; (5) managerial ownership has a negative effect on financial distress; (6) foreign ownership negatively influences financial distress; (7) financial distress negatively affects earnings management; (8) financial distress cannot mediate the effect of the size of the board of commissioners on earnings management; (9) financial distress cannot mediate the effect of managerial ownership on earnings management; (10) financial distress cannot mediate the effect of foreign ownership on earnings management. Keywords: corporate governance, financial distress, earnings management.
| Item Type: | Thesis (Other) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Fatchullah Fatchullah | ||||||||
| Date Deposited: | 18 Sep 2020 10:17 | ||||||||
| Last Modified: | 18 Sep 2020 10:17 | ||||||||
| URI: | http://repository.upnjatim.ac.id/id/eprint/301 |
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