Pengaruh Financial Distress, Cash Holding, dan Profitabilitas terhadap Manajemen Laba dengan Internal Control sebagai Variabel Moderasi

Putri, Maya Meidias (2022) Pengaruh Financial Distress, Cash Holding, dan Profitabilitas terhadap Manajemen Laba dengan Internal Control sebagai Variabel Moderasi. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Dalam penelitian ini bertujuan menguji dan menganalisa hubungan antara financial distress, cash holding, dan profitabilitas terhadap manajemen laba dengan internal control sebagai variabel moderasi untuk enam negara di Asia Tenggara yaitu Indonesia, Malaysia, Filipina, Singapura, Thailand dan Vietnam. Manajemen laba menggunakan proksi Discretionary Accruals (Model Jones). Sumber data penelitian ini menggunakan data sekunder dari perusahaan yang tersedia di S&P Capital IQ dengan total 480 observasi yang telah sesuai kriteria yang digunakan dengan menggunakan teknik purposive sampling dari perusahaan industri consumer staples untuk negara Asia Tenggara, yaitu Indonesia, Malaysia Filipina, Singapura, Thailand dan Vietnam periode 2016–2020. Penelitian ini mendapatkan hasil bahwa financial distress dan profitabilitas memiliki pengaruh positif terhadap manajemen laba, sedangkan cash holding memiliki pengaruh negatif terhadap manajemen laba. Penelitian ini juga menunjukkan bahwa internal control sebagai variabel moderasi memperkuat hubungan antara financial distress, cash holding dan profitabilitas terhadap manajemen laba. / This study aims to define and analyze the relationship between financial distress, cash holding, and profitability on earnings management with internal control as a moderating variable for six major countries in SouthEast Asia (i.e., Indonesia, Malaysia, Singapore, Thailand, Philippines, and Vietnam). Earnings management is measured by the Jones model discretionary accruals method. This study uses secondary data sources from companies listed on S&P Capital IQ with 480 observations fit with the criteria using purposive sampling techniques from consumer staples sectors for Indonesia, Malaysia, Singapore, Thailand, Philippines, and Vietnam for 2016-2020. The results indicate that financial distress and profitability positively affect earnings management, whereas cash holding has a negative impact. Furthermore, this study also verifies that internal control as a moderating variable strengthens impact of financial distress, cash holding and profitability on earnings management.

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Putri, Maya Meidias01017190005meidias.maya@gmail.com
Contributors:
ContributionContributorsNIDN/NIDKEmail
ContributorNaibaho, Eduard Ary BinsarNIDN0316087502eduard.naibaho@uph.edu
Thesis advisorUNSPECIFIEDUNSPECIFIEDUNSPECIFIED
Uncontrolled Keywords: financial distress, cash holding, profitability. internal control, earnings management
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: Maya Meidias Putri
Date Deposited: 18 Jul 2022 06:55
Last Modified: 17 Nov 2022 06:08
URI: http://repository.uph.edu/id/eprint/48740

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