Amin, Ahsanul Hadi (2025) PENGARUH GOOD CORPORATE GOVERNANCE, INTELLECTUAL CAPITAL, KONSERVATISME AKUNTANSI DAN STRUKTUR MODAL TERHADAP KINERJA KEUANGAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MEDIASI PADA BANK UMUM KONVENSIONAL PERIODE 2019-2023. Masters thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to analyze the effect of good corporate governance, intellectual capital, accounting conservatism and capital structure on financial performance with earnings management as a mediating variable. In this study, good corporate governance is proxied by the number of audit committees, boards of directors, and boards of commissioners. This research was conducted using quantitative methods with the object of research of conventional commercial banks. The population in this study were conventional commercial banks listed on the IDX as many as 61 companies. The number of samples used in this study were 30 conventional commercial bank companies for the period 2019 to 2023 with a total of 150 data or units of analysis. This study uses secondary data in the form of annual reports from conventional commercial banks for the 2019-2023 period. Data analysis in this study was carried out using the Partial Least Square (PLS) method with the help of the SmartPLS 4 application. The results showed that good corporate governance and intellectual capital have a positive influence on financial performance, while accounting conservatism and capital structure did not show a significant effect. The study also revealed that earnings management as a mediating variable did not successfully mediate the influence between good corporate governance, intellectual capital, accounting conservatism, and capital structure on the company's financial performance. The differences between this study and the previous one include a different time period, distinct independent variables, and a different research subject. This research is expected to make a significant contribution in filling the existing literature gap and presenting an in-depth comparative analysis of previous studies to build a more comprehensive understanding of the mediating role of earnings management in the context of financial performance
| Item Type: | Thesis (Masters) | ||||||||||||
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| Subjects: | H Social Sciences > HC Economics H Social Sciences > HG Finance H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance |
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| Divisions: | Faculty of Economic > Magister Accounting | ||||||||||||
| Depositing User: | Ahsanul Hadi Amin | ||||||||||||
| Date Deposited: | 17 Jan 2025 06:33 | ||||||||||||
| Last Modified: | 17 Jan 2025 06:33 | ||||||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/34009 |
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