Tantomi, Gabriella (2021) Financial distress, bankruptcy risk, dan manajemen laba riil: bukti empiris pada negara ASEAN sebelum dan ketika pandemi covid-19. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Studi ini menganalisa pengaruh dari financial distress dan bankruptcy risk terhadap manajemen laba riil sebelum era pandemi COVID-19 dan ketika era pandemi COVID-19. Studi ini menggunakan purposive sampling dan didapatkan data 1326 perusahaan terbuka dari lima negara ASEAN yaitu Singapore, Indonesia, Malaysia, Filipina dan Thailand pada periode 2017 – 2020, sehingga total obsevasi adalah 5304 firm years. Manajemen laba riil diukur menggunakan abnormal CFO, abnormal production cost dan abnormal discretionary expenditure. Financial distress ditandai apabila perusahaan mengalami loss dan/atau CFO negatif dan retained earnings negatif dua tahun berturut – turut. Bankruptcy risk diukur dengan model Zmijewski. Hasil studi menemukan bahwa terdapat hubungan yang positif antara financial distress dan bankruptcy risk dengan manajemen laba riil pada periode pengamatan secara keseluruhan. Tidak ditemukan bukti bahwa financial distress dan bankruptcy risk pada periode COVID-19 semakin kurang berpengaruh terhadap manajemen laba riil pada tingkat agregat, namun ditemukan bukti pada periode COVID-19 bankruptcy risk semakin kurang berpengaruh terhadap manajemen laba riil yang diukur dengan abnormal CFO.
Item Type: | Thesis (Bachelor) | ||||||||
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Uncontrolled Keywords: | Bankruptcy risk; Financial distress; Manajemen laba riil; Pandemi covid-19 | ||||||||
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 |
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Depositing User: | Users 4453 not found. | ||||||||
Date Deposited: | 05 Jan 2022 08:30 | ||||||||
Last Modified: | 28 Mar 2022 07:28 | ||||||||
URI: | http://repository.uph.edu/id/eprint/44027 |
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