Pengaruh konservatisme akuntansi terhadap manajemen laba dengan mekanisme tata kelola perusahaan eksternal sebagai variabel moderasi = The impact of accounting conservatism on earnings management with eksternal corporate governance mechanisms as a moderating variable

Tantia, Silvy (2024) Pengaruh konservatisme akuntansi terhadap manajemen laba dengan mekanisme tata kelola perusahaan eksternal sebagai variabel moderasi = The impact of accounting conservatism on earnings management with eksternal corporate governance mechanisms as a moderating variable. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini dilaksanakan bertujuan untuk menguji pengaruh dari konservatisme akuntansi terhadap manajemen laba dengan mekanisme tata kelola perusahaan eksternal sebagai vaiabel moderasi. Konservatisme akuntansi diukur menggunakan proksi akrual, dan terdapat tambahan hipotesis yang memposisikan pembiayaan utang (rasio utang terhadap total aset) sebagai variabel independen baru. Penelitian menggunakan data sekunder dari 96 perusahaan di kawasan Indonesia yang termasuk dalam setiap sektor dengan keuangan sebagai pengecualian pada S&P Capital IQ selama periode 2014-2023. Teknik pengumpulan sampel menggunakan purposive random sampling method dan menggunakan metode data panel dengan model estimasi common effect. Penelitian ini menemukan bahwa konservatisme akuntansi berpengaruh terhadap manajemen laba dan pembiayaan utang sebagai independen tidak memiliki pengaruh terhadap manajemen laba. Pembiayaan utang sebagai mekanisme tata kelola perusahaan eksternal tidak dapat memoderasi hubungan antara konservatisme akuntansi dan manajemen laba./This research was conducted to examine the impact of accounting conservatism on earnings management with eksternal corporate governance machanisms as a moderating variable. Accounting conservatism using an accrual proxy and an additional hypothesis position debt financing (debt-to-total assets ratio) as a new indepedent variable. The study utilized secondary data from 96 companies in indonesia under all sector, excluding financial sector in in S&P Capital IQ during the period of 2014-2023. The sampling technique employed was purposive random sampling and data panel were analyzed with the common effect method. The findings indicated that accounting conservatism influeces earnings management and debt financing as independent not influences earnings management. debt financing as an external corporate governance mechanism, has no moderate the relationship between accounting conservatism and earnings management.
Item Type: Thesis (Bachelor)
Creators:
Creators
NIM
Email
ORCID
Tantia, Silvy
NIM01012210031
Silvytantia.217@gmail.com
UNSPECIFIED
Contributors:
Contribution
Contributors
NIDN/NIDK
Email
Thesis advisor
Naibaho, Eduard Ary Binsar
NIDN0316087502
eduard.naibaho@uph.edu
Uncontrolled Keywords: koservatisme akuntansi; manajemen laba; pembiayaan utang; mekanisme tata kelola perusahaan eksternal; accounting conservatism; earnings management; debt financing; external corporate governance mechanism.
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: SILVY TANTIA
Date Deposited: 23 Dec 2024 03:21
Last Modified: 23 Dec 2024 03:21
URI: http://repository.uph.edu/id/eprint/65946

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