Pengaruh Default Risk dan Investment Opportunity Set Terhadap Kualitas Laba Dimoderasi Kepemilikan Manajerial

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)

Contributors:

Contribution	Contributors	NIDN/NIDK	Email
Thesis advisor	Sari, Rida Perwita	NIDN0726128401	ridaps.ak@upnjatim.ac.id
Thesis advisor	Wilasittha, Acynthia Ayu	NIDN0017109003	acynthia.ayu.ak@upnjatim.ac.id

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

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