?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=ANALISIS+PENGARUH+PERGANTIAN+CEO+DAN+FINANCIAL%0D%0ADISTRESS+TERHADAP+EARNINGS+MANAGEMENT+PADA%0D%0APERUSAHAAN+ASURANSI+YANG+TERDAFTAR+DI+BEI%0D%0APERIODE+2013-2022&rft.creator=Tirtha+%2C+Melinda+Suhartati&rft.subject=330+Ekonomi&rft.subject=332+Ekonomi+keuangan&rft.description=Penelitian+ini+bertujuan+untuk+menguji+pengaruh+pergantian+CEO%2C+dan+financial%0D%0Adistress+terhadap+earnings+management+pada+perusahaan+asuransi+yang+terdaftar+di%0D%0ABursa+Efek+Indonesia+tahun+2013-2022.+Penelitian+ini+merupakan+jenis+penelitian%0D%0Akuantitatif+dengan+menggunakan+data+sekunder+dari+Bursa+Efek+Indonesia+dan%0D%0Awebsite+resmi+masing-masing+perusahaan.+Metode+penentuan+sampel+menggunakan%0D%0Apurposive+sampling+dan+diperoleh+sampel+sebanyak+11+perusahaan+dengan+periode%0D%0Apengamatan+10+tahun+sehingga+jumlah+data+observasi+penelitian+sebanyak+110+data.%0D%0ATeknik+analisis+data+yang+digunakan+yaitu+regresi+linear+berganda+menggunakan%0D%0Aperangkat+lunak+SPSS+27.+Berdasarkan+hasil+penelitian%2C+ditemukan+bahwa%0D%0Apergantian+ceo%2C+dan+financial+distress+secara+simultan+berpengaruh+terhadap%0D%0Aearnings+management.+Secara+parsial%2C+pergantian+CEO+tidak+berpengaruh+terhadap%0D%0Aearnings+management.+Namun%2C+penelitian+ini+tidak+menemukan+adanya+pengaruh%0D%0Aantara+variabel+financial+distress+terhadap+earnings+management.%0D%0AKata+Kunci%3A+earnings+management%3B+pergantian+CEO%2C+financial+distress%0D%0AABSTRACT%0D%0AANALYSIS+OF+THE+EFFECT+OF+CEO+TURNOVER+AND+FINANCIAL%0D%0ADISTRESS+ON+EARNINGS+MANAGEMENT+IN+INSURANCE+COMPANIES%0D%0ALISTED+ON+THE+IDX+FOR+THE+2013-2022+PERIOD%0D%0ABy%0D%0ATirtha+Melinda+Suhartati%0D%0AThis+research+aims+to+examine+the+effect+of+CEO+turnover+and+financial+distress+on%0D%0Aearnings+management+in+insurance+companies+listed+on+the+Indonesia+Stock%0D%0AExchange+in+2013-2022.+This+research+is+a+type+of+quantitative+research+using%0D%0Asecondary+data+from+the+Indonesian+Stock+Exchange+and+the+official+websites+of%0D%0Aeach+company.+The+sampling+method+used+purposive+sampling+and+a+sample+of+11%0D%0Acompanies+was+obtained+with+an+observation+period+of+10+years+so+that+the+total%0D%0Aresearch+observation+data+was+110+data.+The+data+analysis+technique+used+is%0D%0Amultiple+linear+regression+using+SPSS+27+software.+Based+on+the+research+results%2C+it%0D%0Awas+found+that+CEO+change+and+financial+distress+simultaneously+influence%0D%0Aearnings+management.+Partially+changing+CEO+has+no+effect+on+earnings%0D%0Amanagement.+However%2C+this+research+did+not+find+any+influence+between+the%0D%0Afinancial+distress+variable+and+earnings+management.%0D%0AKeywords%3A+earnings+management%3B+CEO+turnover%2C+financial+distress&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2024-06-13&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F82439%2F1%2Fabstrak%2520-%2520Tirtha%2520Melinda.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F82439%2F2%2FSkripsi%2520full_tanpa%2520lampiran%2520-%2520Tirtha%2520Melinda.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F82439%2F3%2FSkripsi%2520tanpa%2520pembahasan_tanpa%2520lampiran%2520-%2520Tirtha%2520Melinda.pdf&rft.identifier=++Tirtha+%2C+Melinda+Suhartati++(2024)+ANALISIS+PENGARUH+PERGANTIAN+CEO+DAN+FINANCIAL+DISTRESS+TERHADAP+EARNINGS+MANAGEMENT+PADA+PERUSAHAAN+ASURANSI+YANG+TERDAFTAR+DI+BEI+PERIODE+2013-2022.++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F82439%2F