?url_ver=Z39.88-2004&rft_id=1641031005&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+FINANCIAL+DISTRESS+DAN+MEKANISME+GOOD%0D%0ACORPORATE+GOVERNANCE+TERHADAP+EARNINGS+MANAGEMENT%0D%0A(Studi+pada+Perusahaan+Sektor+Perbankan+yang+Terdaftar+di%0D%0ABursa+Efek+IndonesiaTahun+2017-2021)&rft.creator=AULIA+%2C+RAHMASARI+RITONGA&rft.subject=330+Ekonomi&rft.description=Penelitian+ini+bertujuan+untuk+mengetahui+pengaruh+Financial+Distress+dan+Mekanisme%0D%0AGood+Corporate+Governance+terhadap+Earnings+Management+pada+perusahaan+keuangan%0D%0Ayang+terdaftar+di+Bursa+Efek+Indonesia+tahun+2017-2021.+Sampel+yang+digunakan+adalah+43%0D%0Aperusahaan+dengan+total+205+observasi+perusahaan.+Metode+analisis+data+dilakukan+dengan%0D%0Amenggunakan+analisis+deskriptif+untuk+menguji+pengaruh+variabel+independen+terhadap%0D%0Avariabel+dependen.+Hasil+penelitian+ini+menunjukkan+bahwa+Kepemilikan+Institusional%2C%0D%0AKepemilikan+Managerial+berpengaruh+positif+terhadap+Earnings+Management.+Sedangkan%0D%0AFinancial+Distress%2C+Proporsi+Dewan+Komisaris+Independen%2C+Komite+Audit+tidak+berpengaruh%0D%0Aterhadap+Earnings+Management.%0D%0AKata+Kunci+%3A+Financial+Distress%2C+Kepemilikan+Institusional%2C+Kepemilikan+Managerial%2C%0D%0AProporsi+Dewan+Komisaris+Independen%2C+Komite+Audit%2C+Earnings+Management.%0D%0A%0D%0AThis+study+aims+to+determine+the+effect+of+Financial+Distress+and+Mechanism+Good%0D%0ACorporate+Governance+on+Earnings+Management+in+Banking+companies+listed+on+the%0D%0AIndonesia+Stock+Exchange+in+2017-2021.+The+sample+used+was+43+companies+with+total+of%0D%0A205+observations+companies.+The+data+analysis+method+is+carried+out+using+descriptive%0D%0Aanalysis+to+test+the+effect+of+the+independent+variables+on+the+dependent+variable.+The+results%0D%0Aof+this+study+indicate+that+Institutional+Ownership%2C+Managerial+Ownership+have+a+positive%0D%0Aeffect+on+Earnings+Management.+Meanwhile%2C+Financial+Distress%2C+Proportion+of+Independent%0D%0ABoard+of+Commissioners%2C+Audit+Committee+have+no+effect+on+Earnings+Management.%0D%0AKeywords%3A+Financial+Distress%2C+Institutional+Ownership%2C+Managerial+Ownership%2C+Proportion+of+Independent%0D%0ABoard+of+Commissioners%2C+Audit+Committee%2C+Earnings+Management.&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2023-06-08&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F73547%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F73547%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F73547%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++AULIA+%2C+RAHMASARI+RITONGA++(2023)+PENGARUH+FINANCIAL+DISTRESS+DAN+MEKANISME+GOOD+CORPORATE+GOVERNANCE+TERHADAP+EARNINGS+MANAGEMENT+(Studi+pada+Perusahaan+Sektor+Perbankan+yang+Terdaftar+di+Bursa+Efek+IndonesiaTahun+2017-2021).++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F73547%2F