Rahmadhani, Cinta Tunggal (2026) KONEKSI POLITIK TERHADAP MANAJEMEN LABA. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to analyze the effect of political connections on real earnings management practices in non-financial companies listed on the Indonesia Stock Exchange for the period 2019-2023. This study uses a quantitative approach with panel data regression methods. Real earnings management is measured using the Roychowdhury (2006) model. The independent variable in this study is political connections, with several control variables such as company size (FZISE), company age (FAGE), Market to Book (MTB), profitability (ROA), capital structure (CAP), Big4, Litigation (LIT), leverage (LEV), and State Own (SO), to improve the accuracy of the research model. The results of this study indicate that companies with political connections tend to engage in real earnings management practices. This finding is in line with agency theory, which states that proximity to political power can increase opportunistic behavior by management in managing performance through company operations. Keywords: Political Connections, REM (Real Earning Management)
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HC Economics H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting 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 and Business > Departement of Accounting | ||||||||
| Depositing User: | Cinta Rahma | ||||||||
| Date Deposited: | 05 Mar 2026 06:12 | ||||||||
| Last Modified: | 05 Mar 2026 06:12 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/50150 |
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