Pengaruh kesulitan keuangan terhadap manajemen laba dengan internal audit sebagai variabel moderasi = The effect of financial distress towards earnings management with internal audit as moderating variable

Silviana, Devi (2020) Pengaruh kesulitan keuangan terhadap manajemen laba dengan internal audit sebagai variabel moderasi = The effect of financial distress towards earnings management with internal audit as moderating variable. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk melihat pengaruh kesulitan keuangan terhadap manajemen laba yang dilakukan oleh pihak manajemen dalam perusahaan. Kemudian peneliti juga mengambil audit internal untuk melihat perannya dalam memperlemah hubungan antara kesulitan keuangan terhadap manajemen laba. Penelitian ini menggunakan seluruh perusahaan non keuangan dengan tahun buku 2013-2019 sebagai sampel dan menggunakan regresi linear berganda dalam pengujian. Variabel bebas yang digunakan adalah kesulitan keuangan, yaitu Distress1 yang diukur dengan menggunakan z-score dan D_Distress2 yang menggunakan modal kerja bersih dalam pengukurannya. Selanjutnya variabel terikat yang digunakan adalah manajemen laba, yaitu akrual dan riil dan audit internal digunakan sebagai variabel moderasi. Hasil yang diperoleh adalah Distress1 berpengaruh negatif signifikan terhadap manajemen laba akrual dan riil, sedangkan Distress2 berpengaruh positif signifikan terhadap manajemen laba akrual dan sebaliknya terhadap manajemen laba riil. Kemudian audit internal terbukti mempunyai pengaruh negatif signifikan terhadap manajemen laba, baik akrual maupun riil, namun tidak mempunyai peran moderasi dalam memengaruhi hubungan antara kesulitan keuangan dan manajamen laba./ This study aims to investigate the effect of financial distress towards earnings management and the role internal audit in weakening the effect of financial distress on earnings management. This study uses all non-financial companies listed in Indonesia Stock Exchange during 2013-2019 and uses multiple linear regression in testing. The independent variable used is financial distress, namely Distress1 proxied by z-score and D_Distress2 proxied by net working capital. Furthermore, the dependent variable used is earnings management, namely accrual and real, and internal audit is used as moderating variable. The results show that Distress1 has a significant negative effect towards accrual and real earnings management, while D_Distress2 has a significant positive effect towards accrual earnings management and vice versa towards real earnings management. Then, internal audit is proven to have a significant negative effect towards both accrual and real earnings management but does not have a moderating role in weakening the effect of financial distress on earnings management.

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Silviana, DeviNIM01012170023d.silviana99@gmail.com
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorSambuaga, Elfina AstrellaNIDN0310098803UNSPECIFIED
Uncontrolled Keywords: manajemen laba akrual; manajemen laba riil; kesulitan keuangan; audit internal
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting
Current > Faculty/School - UPH Karawaci > Business School > Accounting
Depositing User: Users 3641 not found.
Date Deposited: 03 Feb 2021 05:17
Last Modified: 03 Feb 2021 05:17
URI: http://repository.uph.edu/id/eprint/14949

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