Sari, Irma Novita (2025) Pengaruh Financial Distress, Profitabilitas, dan Kualitas Audit Terhadap Manajemen Laba. Undergraduate thesis, UPN Veteran Jawa Timur.
![[img]](https://repository.upnjatim.ac.id/style/images/fileicons/text.png) |
Text (cover)
21013010269.-cover.pdf Download (2MB) |
|
Text (bab 1)
21013010269.-bab1.pdf Download (320kB) |
|
Text (bab 2)
21013010269.-bab2.pdf Restricted to Repository staff only until 4 October 2027. Download (378kB) |
|
Text (bab 3)
21013010269.-bab3.pdf Restricted to Repository staff only until 4 October 2027. Download (400kB) |
|
Text (bab 4)
21013010269.-bab4.pdf Restricted to Repository staff only until 4 October 2027. Download (515kB) |
|
Text (bab 5)
21013010269.-bab5.pdf Download (227kB) |
|
Text
21013010269.-daftarpustaka.pdf Download (200kB) |
|
Text (lampiran)
21013010269.-lampiran.pdf Restricted to Repository staff only until 4 October 2027. Download (1MB) |
Abstract
This study aims to examine the effect of financial distress, profitability, and audit quality on earnings management in consumer non-cyclical companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. This study is motivated by the emergence of earnings management practices as a response to financial pressures, performance fluctuations, and companies' efforts to maintain their image in the eyes of investors. The research method used is quantitative with a panel data regression approach and model selection using the Chow and Hausman tests, resulting in the Fixed Effect Model (FEM) as the appropriate model for this study. The sample consists of 66 companies with a total of 198 observations. The results indicate that the profitability variable has a significant positive effect on earnings management, while financial distress and audit quality do not significantly affect earnings management. These findings imply that managers of companies with high profitability tend to engage in earnings management to maintain the stability of profit performance, while the company's financial condition and auditor affiliation do not directly influence such decisions.
| Item Type: | Thesis (Undergraduate) | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Irma Novita Sari | ||||||||
| Date Deposited: | 07 Oct 2025 08:39 | ||||||||
| Last Modified: | 07 Oct 2025 08:39 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/45404 |
Actions (login required)
 |
View Item |