Manullang, Stephanie Melizcha (2025) Pengaruh Default Risk dan Investment Opportunity Set Terhadap Kualitas Laba Dimoderasi Kepemilikan Manajerial. Undergraduate thesis, Universitas Pembangunan Nasional Veteran Jawa Timur.
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Abstract
This study aims to examine and prove empirically the effect of default risk and investment opportunity set on earnings quality moderated by managerial ownership in manufacturing companies in the consumer goods industry sector listed on the IDX for the period 2020-2023. There are 16 manufacturing companies in the consumer goods industry sector that fulfill the sample criteria in this study. The sampling technique used is purposive sampling. This study uses secondary data. The data analysis technique in this study uses Partial Least Squares (PLS) using the SmartPLS 3.0 software test tool. The results of this study state that earnings quality cannot be affected by default risk, but can be affected by investment opportunity set. Managerial ownership also proved unable to moderate the effect of default risk on earnings quality. In contrast, managerial ownership can moderate the effect of investment opportunity set on earnings quality.
Item Type: | Thesis (Undergraduate) | ||||||||||||
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Contributors: |
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Subjects: | H Social Sciences > HC Economics H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance |
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Divisions: | Faculty of Economic > Departement of Accounting | ||||||||||||
Depositing User: | Stephanie Melizcha Manullang | ||||||||||||
Date Deposited: | 05 Jun 2025 06:56 | ||||||||||||
Last Modified: | 05 Jun 2025 06:56 | ||||||||||||
URI: | https://repository.upnjatim.ac.id/id/eprint/37119 |
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