Sabila, Tifalia Izzati Yaumi (2024) Pengaruh Asimetri Informasi dan Financial Distress terhadap Manajemen Laba dengan Good Corporate Governance sebagai Variabel Moderasi. Undergraduate thesis, UPN VETERAN JAWA TIMUR.
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Abstract
This study aims to test and prove empirically the effect of good corporate governance proxied by managerial ownership and audit committees as a moderator between information asymmetry and financial distress on earnings management. The population used is all annual reports of infrastructure companies listed on the Indonesia Stock Exchange during the 2018-2022 period with a total sample of 6 companies. The test method uses partial least square (PLS) which is processed with SmartPLS for Windows Version 3.0. The results found that information asymmetry and financial distress have no effect on earnings management. Managerial ownership and audit committee cannot moderate the effect of information asymmetry and financial distress on earnings management.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HC Economics | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Tifalia Izzati Yaumi Sabila | ||||||||
| Date Deposited: | 22 Jul 2024 08:58 | ||||||||
| Last Modified: | 22 Jul 2024 08:58 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/27071 |
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