Amanda, Rizky (2026) PERAN CORPORATE GOVERNANCE DALAM MEMODERASI MANAJEMEN LABA TERHADAP STRUKTUR MODAL PADA PERUSAHAAN SEKTOR INDUSTRIALS YANG TERDAFTAR DI BURSA EFEK INDONESIA. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to examine the effect of earnings management on capital structure and to analyze the moderating roles of board size, board independence, gender diversity, and institutional ownership in this relationship among industrial sector companies listed on the Indonesia Stock Exchange during the 2022-2024 period. This study also employs firm size, firm age, and asset growth as control variables. This study adopted a quantitative approach using secondary data obtained from companies' annual reports. The sample was selected using a purposive sampling technique, resulting in 50 companies with a total of 150 observations during the 2022–2024 period. The data were analyzed using panel data regression with Moderated Regression Analysis (MRA) through Stata software. The results indicate that earnings management has a negative and significant effect on capital structure. Board size positively and significantly moderates the relationship between earnings management and capital structure, whereas board independence, gender diversity, and institutional ownership negatively and significantly moderate the relationship. These findings suggest that earnings management in industrial sector companies tends to reflect opportunistic behavior, which reduces creditors' confidence in the quality of financial reporting. Furthermore, corporate governance mechanisms influence the strength of the relationship between earnings management and capital structure, thereby supporting Agency Theory and Trade-off Theory in explaining this relationship.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HC Economics 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: | Rizky Amanda | ||||||||
| Date Deposited: | 10 Jul 2026 03:44 | ||||||||
| Last Modified: | 10 Jul 2026 04:32 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/55082 |
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