Firm life cycle, financial distress, dan manajemen laba pada perusahaan publik Indonesia

Kevin, Benediktus (2022) Firm life cycle, financial distress, dan manajemen laba pada perusahaan publik Indonesia. Bachelor thesis, Universitas Pelita Harapan.

	Text (Title) Title.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
	Text (Abstract) Abstract.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (567kB)
	Text (ToC) ToC.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
	Text (Chapter1) Chapter1.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (751kB)
	Text (Chapter2) Chapter2.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (2MB)
	Text (Chapter3) Chapter3.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
	Text (Chapter4) Chapter4.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (2MB)
	Text (Chapter5) Chapter5.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (479kB)
	Text (Bibliography) Bibliography.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (336kB)
	Text (Appendices) Appendices.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (797kB)

Abstract

Penelitian ini bertujuan untuk meneliti pengaruh dari firm life cycle, financial distress terhadap manajemen laba pada perusahaan publik Indonesia. Sumber yang dikumpulkan dalam penelitian ini adalah data yang sekunder yang berdasarkan pada laporan keuangan perusahaan yang terdafatar pada Bursa Efek Indonesia periode 2006-2020. Total sampel yang memenuhi kriteria yang ditentukan adalah 700 perusahaan yang periode pengamatan yang digunakan selama 14 tahun, sehinggal total keseluruhannya dari tahun 2006-2020, dan memiliki 4.696 observasi. Metode dari penelitian ini menggunakan metode purposive sampling dan menganalisa menggunakan pengolahan data statistic Stata versi 15. Dalam penelitian yang sudah dilakukan dapat melihat pegaruh dari firm life cycle, financial distress, dan manajemen laba terhadap perusahaan publik Indonesia. Hasil penelitian menunjukkan bahwa financial distress memberikan dorongan perusahaan untuk melakukan praktek manajemen laba, dan perusahaan pada fase introduction dan decline memberikan hasil yang positif dan signifikan melakukan praktek manajemen laba./The purpose of this research is to examine the effect of firm life cycle, financial distress on earnings management in Indonesian public companies. The sources collected in this study are secondary data based on the financial statements of companies listed on the Indonesia Stock Exchange for the period 2006-2020. The total sample that meets the specified criteria is 700 companies whose observation period is 14 years, so the total is from 2006-2020, and has 4,696 observations. The method of this study uses purposive sampling method and analyzes using Stata version 15 statistical data processing. In the research that has been carried out, it can be seen the influence of firm life cycle, financial distress, and earnings management on Indonesian public companies. The results showed that financial distress gave impetus to companies to practice earnings management, and companies in the introduction and decline phases gave positive and significant results to practice earnings management.

Actions (login required)

View Item