Pengaruh financial distress dan bankruptcy risk terhadap manajemen laba akrual sebelum dan pada masa covid

Jennifer, Jennifer (2022) Pengaruh financial distress dan bankruptcy risk terhadap manajemen laba akrual sebelum dan pada masa covid. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini menguji dari pengaruh financial distress yang meliputi nilai cash from operation, retained earning, loss dan Bankruptcy risk meliputi Gross Property Plant Equipment, Retun On Asset, Revenue dalam Total Asset. Data yang digunakan pada penelitian ini adalah data sekunder berupa laporan keuangan yang terdaftar pada S&P Market Intelligence tahun 2017-2020. Sampel penelitian yang berjumlah 5.551 observasi yang dimana terdiri dari perusahaan Indonesia, Malaysia, Singapore, Thailand dan Filipina. Penelitian ini menemukan sebagian bukti mengenai berpengaruh financial distress terhadap manajemen laba akrual dan tidak menemukan bukti bahwa bankruptcy risk berpengaruh tehadap manajemen laba akrual. Selain itu, serta menemukan bukti mengenai tidak berpengaruh financial distress dan bankruptcy risk terhadap manajemen laba akrual dalam masa covid19.
Item Type: Thesis (Bachelor)
Creators:
Creators
NIM
Email
ORCID
Jennifer, Jennifer
NIM01012180033
Jenniferchen14j@gmail.com
UNSPECIFIED
Contributors:
Contribution
Contributors
NIDN/NIDK
Email
Thesis advisor
Herusetya, Antonius
NIDN0303086001
antonius.herusetya@uph.edu
Uncontrolled Keywords: financial distress; bankruptcy risk; manajemen laba akrual
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 4374 not found.
Date Deposited: 12 Jan 2022 02:37
Last Modified: 12 Jan 2022 02:37
URI: http://repository.uph.edu/id/eprint/44274

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