Samuel, Mikael Geraldo Patrick (2026) Pengaruh Leverage Dan Ukuran Perusahaan Terhadap Manajemen Laba Dimoderasi Kepemilikan Manajerial. Undergraduate thesis, UPN Veteran Jawa Timur.
![[img]](https://repository.upnjatim.ac.id/style/images/fileicons/text.png) |
Text (Cover)
JUDUL DAN ABSTRAK.pdf Download (1MB) |
|
Text (Bab 1)
BAB 1.pdf Download (701kB) |
|
Text (Bab 2)
BAB 2.pdf Restricted to Repository staff only until 20 July 2029. Download (1MB) |
|
Text (Bab 3)
BAB 3.pdf Restricted to Repository staff only until 20 July 2029. Download (1MB) |
|
Text (Bab 4)
BAB 4 (3).pdf Restricted to Repository staff only until 20 July 2029. Download (1MB) |
|
Text (Bab 5)
BAB 5.pdf Restricted to Repository staff only until 20 July 2029. Download (671kB) |
|
Text (Daftar Pustaka)
DAFTAR PUSTAKA.pdf Restricted to Repository staff only until 20 July 2029. Download (698kB) |
|
Text (Daftar Lampiran)
DAFTAR LAMPIRAN.pdf Restricted to Repository staff only Download (2MB) |
Abstract
This study aims to examine and analyze the influence of debt levels and firm size on earnings management, as well as to analyze the role of managerial ownership in moderating this relationship. Phenomena such as earnings manipulation and loopholes in accounting standard policies create opportunities for companies to engage in earnings management practices. This study employs an explanatory quantitative research design. The research population consists of all healthcare sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. Using a purposive sampling technique, a total sample of 142 observations (unbalanced panel) was obtained. The data analysis techniques utilized include panel data regression using the Random Effects Model (REM) and Moderated Regression Analysis (MRA), processed via EViews 13 software. Earnings management in this study is measured using discretionary accruals. The results indicate that debt levels influence earnings management, suggesting that companies use debt as a tool to engage in earnings management practices. Firm size also influences earnings management, indicating that the scale of a company's assets affects management's actions regarding earnings manipulation. However, managerial ownership does not moderate the influence of debt levels and firm size on earnings management, as the proportion of shares held by management significantly impacts corporate activities and agreements regarding the company's outcomes. Keywords: Debt Level, Firm Size, Managerial Ownership, Earnings Management
| Item Type: | Thesis (Undergraduate) | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
||||||||
| Subjects: | H Social Sciences > HC Economics | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | mikael geraldo patrick samuel | ||||||||
| Date Deposited: | 21 Jul 2026 02:45 | ||||||||
| Last Modified: | 21 Jul 2026 04:54 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/56864 |
Actions (login required)
 |
View Item |