creators_name: AULIA , RAHMASARI RITONGA
creators_id: 1641031005
type: other
datestamp: 2023-07-20 07:45:04
lastmod: 2023-07-20 07:45:04
metadata_visibility: show
title: PENGARUH FINANCIAL DISTRESS DAN MEKANISME GOOD
CORPORATE GOVERNANCE TERHADAP EARNINGS MANAGEMENT
(Studi pada Perusahaan Sektor Perbankan yang Terdaftar di
Bursa Efek IndonesiaTahun 2017-2021)
ispublished: pub
subjects: 330
full_text_status: restricted
abstract: 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.
date: 2023-06-08
date_type: published
publisher: FAKULTAS EKONOMI DAN BISNIS
place_of_pub: UNIVERSITAS LAMPUNG
id_number: 1641031005
citation:   AULIA , 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, UNIVERSITAS LAMPUNG.     
document_url: http://digilib.unila.ac.id/73547/1/ABSTRAK.pdf
document_url: http://digilib.unila.ac.id/73547/2/SKRIPSI%20FULL.pdf
document_url: http://digilib.unila.ac.id/73547/3/SKRIPSI%20TANPA%20BAB%20PEMBAHASAN.pdf