Gunawan, Eartha Alarita (2023) Pengaruh financial distress dan covid-19 terhadap accrual earnings management dan real earnings management pada perusahaan manufaktur di ASEAN-5. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Tujuan dari penelitian ini yaitu untuk menguji pengaruh kesulitan keuangan dan COVID-19 terhadap manajemen laba akrual dan manajemen laba riil pada perusahaan manufaktur di ASEAN-5. Manajemen laba akrual dalam penelitian ini diukur menggunakan diskresioner akrual model modified Jones (1995) dan manajemen laba riil diukur menggunakan pendekatan jumlah dari tiga pendekatan yaitu abnormal kas operasi, abnormal biaya produksi, dan abnormal biaya dikresioner. Penelitian ini menggunakan data sekunder dari 250 perusahaan manufaktur di kawasan ASEAN-5 yang terdaftar pada S&P Capital IQ dari periode 2019-2022, yaitu negara Indonesia, Malaysia, Singapura, Thailand, dan Vietnam. Teknik pengumpulan yang digunakan adalah metode purposive sampling. Penelitian ini memperoleh hasil bahwa kesulitan keuangan memiliki pengaruh positif dan signifikan terhadap manajemen laba akrual dan tidak berpengaruh terhadap manajemen laba riil. Kemudian COVID-19 tidak berpengaruh terhadap manajemen laba akrual dan manajemen laba riil. Penelitian ini diimplikasikan bagi beberapa pihak, yaitu pengguna eksternal laporan keuangan dan para auditor. / Purposive of this research is to test the effect of financial distress and COVID-19 on accrual earnings management and real earnings management in the manufactures companies in ASEAN-5. In this research, accrual earning management is being measured using discretionary accruals model modified Jones (1995) and real earnings management is being measured using total proxy from abnormal from cash of operations, abnormal production cost, and abnormal discretionary expenses. This research uses secondary data from 250 manufacture companies in ASEAN-5 area which registered in S&P Capital IQ during the 2019-2022 period, that’s Indonesia, Malaysia, Singapore, Thailand, and Vietnam. The collecting technique on this research uses purposive sampling method. This research collected the result that financial distress has positive and significant impact to accrual earnings management and has no impact to real earnings management. Then, COVID-19 doesn’t have any impact to accrual earnings management and real earnings management. This research has implication for several parties, that is external users of financial report and auditors.
Item Type: | Thesis (Bachelor) | ||||||||
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Uncontrolled Keywords: | kesulitan keuangan; covid-19; pandemi; manajemen laba akrual; manajemen laba riil | ||||||||
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: | EARTHA ALARITA GUNAWAN | ||||||||
Date Deposited: | 19 Jan 2024 02:09 | ||||||||
Last Modified: | 19 Jan 2024 02:09 | ||||||||
URI: | http://repository.uph.edu/id/eprint/60074 |
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