Amanda, Aveline Ria (2022) Siklus hidup perusahaan, ketidakpastian kebijakan ekonomi dan manajemen laba pada perusahaan Indonesia yang terdaftar pada BEI = Company life cycle, economic policy uncertainty and earnings management in Indonesian companies listed on IDX. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh siklus hidup perusahaan, ketidakpastian kebijakan ekonomi dan manajemen laba pada perusahaan yang ada di Indonesia. Perusahaan yang digunakan dalam penelitian adalah perusahaan yang sudah terdaftar pada Bursa Efek Indonesia (BEI) pada tahun 2006 hingga 2020 dan untuk perusahaan keuangan tidak dimasukkan dalam kriteria penelitian. Total sampel perusahaan yang di dapat sebesar 488 perusahaan dan menghasilkan 4696 observasi. Hasil dari penelitian ini adalah perusahaan yang ada di Indonesia pada saat terjadinya ketidakpastian kebijakan ekonomi mempengaruhi perusahaan untuk melakukan manajemen laba. Kemudian siklus hidup perusahaan pada tahap introduction dan decline cenderung melakukan manajemen laba pada perusahaan lebih tinggi dibandingkan pada tahap growth dan mature. Perusahan di Indonesia ketika mengalami ketidakpastian kebijakan ekonomi akan cenderung melakukan manajemen laba pada siklus hidup perusahaan tahap introduction, growth, dan mature./This study aims to determine the effect of the company's life cycle, economic policy uncertainty and earnings management on companies in Indonesia. The companies used in this study are companies that have been listed on the Indonesia Stock Exchange (IDX) from 2006 to 2020 and financial companies are not included in the research criteria. The total sample of companies that can be obtained is 488 companies and produces 4696 observations. The results of this study are companies in Indonesia at the time of policy uncertainty that affects companies to carry out earnings management. Then the company's life cycle at the introduction and decline stage tends to carry out earnings management at a higher level than in the growth and maturity stage. Companies in Indonesia when experiencing economic policy uncertainty will tend to carry out earnings management in the company's life cycle, the stages of introduction, growth, and maturity.
Item Type: | Thesis (Bachelor) |
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Creators: | Creators NIM Email ORCID Amanda, Aveline Ria NIM01012180068 aveline.amanda.ara@gmail.com UNSPECIFIED |
Contributors: | Contribution Contributors NIDN/NIDK Email Thesis advisor Juliana, Rita NIDN0310079101 UNSPECIFIED |
Uncontrolled Keywords: | siklus hidup perusahaan; ketidakpastian kebijakan ekonomi; manajemen laba |
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 4407 not found. |
Date Deposited: | 12 Jan 2022 03:39 |
Last Modified: | 01 Apr 2022 10:15 |
URI: | http://repository.uph.edu/id/eprint/44302 |