Pengaruh Kualitas Audit, Corporate Goveernance, dan Market-to-Book Ratio terhadap Manajemen Laba dengan Financial Distress sebagai Variabel Moderasi

Gunawan, Cherylene Felicia (2022) Pengaruh Kualitas Audit, Corporate Goveernance, dan Market-to-Book Ratio terhadap Manajemen Laba dengan Financial Distress sebagai Variabel Moderasi. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Tujuan daripada penelitian ini adalah untuk menyelidiki pengaruh kualitas audit, corporate governance, serta nilai market-to-book ratio sebuah perusahaan terhadap terjadinya praktik manajemen laba dengan situasi financial distress sebagai variabel moderasi. Adapun variabel kontrol yang digunakan yaitu ukuran perusahaan, profitabilitas, leverage, umur perusahaan, dan laporan keuangan pada masa Covid-19. Data yang digunakan dalam penelitian ini berasal dari 43 perusahaan sektor energi yang terdaftar pada BEI selama periode 2017-2021 yang didapatkan melalui purposive sampling yang menghasilkan 215 sampel pengamatan. Metode analisis data yang digunakan dalam penelitian ini adalah regresi linear berganda yang diolah menggunakan STATA versi 16.0. Hasil penelitian ini menunjukkan bahwa tanpa moderasi financial distress, ukuran KAP, ukuran komite audit, dan ukuran dewan komisaris tidak memiliki pengaruh signifikan. Akan tetapi, market-to-book ratio memiliki pengaruh signifikan secara positif. Ketika menggunakan moderasi financial distress, ukuran KAP, ukuran komite audit, beserta dengan market-to-book ratio tidak memiliki pengaruh signifikan. Akan tetapi, ukuran dewan komisaris memiliki pengaruh positif secara signifikan terhadap manajemen laba. Kesimpulan atas pengujian variabel moderasi adalah financial distress tidak dapat memoderasi pengaruh ukuran KAP, dan market-to-book ratio terhadap manajemen laba. Namun, financial distress dapat memperkuat pengaruh negatif ukuran dewan komisaris terhadap manajemen laba serta memperlemah pengaruh positif ukuran komite audit terhadap manajemen laba. / This study investigates the effect of audit quality, corporate governance, and market-to-book ratio on earnings management with financial distress as moderating variable. The control variables used are company size, profitability, leverage, company age, and financial statements during Covid-19. The data used in this study are 43 energy companies listed on IDX during the 2017-2021 period that were obtained through purposive sampling which resulted in 215 observation samples. The method used to analze the data is multiple linear regression using STATA version 16.0. The results indicate that without financial distress as moderation, audit firm size, audit committee size, and board of commissioners size have no significant effect. However, market-to-book ratio has a significant positive effect. When using moderation, audit firm size, audit committee size, along with market-to-book ratio do not have a significant effect. However, the board of commissioners size has a significant positive effect on earnings management. The conclusion is that financial distress cannot moderate the effect of audit firm size and market-to-book ratio on the occurrence of earnings management. However, financial distress can strengthen the negative effect of the board of commissioners size on earnings management and weaken the positive effect of audit committee size on earnings management.
Item Type: Thesis (Bachelor)
Creators:
Creators
NIM
Email
ORCID
Gunawan, Cherylene Felicia
NIM01012190025
cherylenef01@gmail.com
UNSPECIFIED
Contributors:
Contribution
Contributors
NIDN/NIDK
Email
Thesis advisor
Naibaho, Eduard Ary Binsar
NIDN0316087502
eduard.naibaho@uph.edu
Uncontrolled Keywords: kualitas audit; corporate governance; market-to-book ratio; manajemen laba, financial distress.
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: Cherylene Felicia Gunawan
Date Deposited: 22 Dec 2022 03:28
Last Modified: 22 Dec 2022 03:29
URI: http://repository.uph.edu/id/eprint/51970

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