%0 Generic
%A AULIA , RAHMASARI RITONGA
%C UNIVERSITAS LAMPUNG
%D 2023
%F eprints:73547
%I FAKULTAS EKONOMI DAN BISNIS
%T PENGARUH FINANCIAL DISTRESS DAN MEKANISME GOOD  CORPORATE GOVERNANCE TERHADAP EARNINGS MANAGEMENT  (Studi pada Perusahaan Sektor Perbankan yang Terdaftar di  Bursa Efek IndonesiaTahun 2017-2021)
%U http://digilib.unila.ac.id/73547/
%X Penelitian ini bertujuan untuk mengetahui pengaruh Financial Distress dan Mekanisme  Good Corporate Governance terhadap Earnings Management pada perusahaan keuangan  yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Sampel yang digunakan adalah 43  perusahaan dengan total 205 observasi perusahaan. Metode analisis data dilakukan dengan  menggunakan analisis deskriptif untuk menguji pengaruh variabel independen terhadap  variabel dependen. Hasil penelitian ini menunjukkan bahwa Kepemilikan Institusional,  Kepemilikan Managerial berpengaruh positif terhadap Earnings Management. Sedangkan  Financial Distress, Proporsi Dewan Komisaris Independen, Komite Audit tidak berpengaruh  terhadap Earnings Management.  Kata Kunci : Financial Distress, Kepemilikan Institusional, Kepemilikan Managerial,  Proporsi Dewan Komisaris Independen, Komite Audit, Earnings Management.    This study aims to determine the effect of Financial Distress and Mechanism Good  Corporate Governance on Earnings Management in Banking companies listed on the  Indonesia Stock Exchange in 2017-2021. The sample used was 43 companies with total of  205 observations companies. The data analysis method is carried out using descriptive  analysis to test the effect of the independent variables on the dependent variable. The results  of this study indicate that Institutional Ownership, Managerial Ownership have a positive  effect on Earnings Management. Meanwhile, Financial Distress, Proportion of Independent  Board of Commissioners, Audit Committee have no effect on Earnings Management.  Keywords: Financial Distress, Institutional Ownership, Managerial Ownership, Proportion of Independent  Board of Commissioners, Audit Committee, Earnings Management.