%0 Generic
%A Tirtha , Melinda Suhartati
%C UNIVERSITAS LAMPUNG
%D 2024
%F eprints:82439
%I FAKULTAS EKONOMI DAN BISNIS
%T ANALISIS PENGARUH PERGANTIAN CEO DAN FINANCIAL  DISTRESS TERHADAP EARNINGS MANAGEMENT PADA  PERUSAHAAN ASURANSI YANG TERDAFTAR DI BEI  PERIODE 2013-2022
%U http://digilib.unila.ac.id/82439/
%X Penelitian ini bertujuan untuk menguji pengaruh pergantian CEO, dan financial  distress terhadap earnings management pada perusahaan asuransi yang terdaftar di  Bursa Efek Indonesia tahun 2013-2022. Penelitian ini merupakan jenis penelitian  kuantitatif dengan menggunakan data sekunder dari Bursa Efek Indonesia dan  website resmi masing-masing perusahaan. Metode penentuan sampel menggunakan  purposive sampling dan diperoleh sampel sebanyak 11 perusahaan dengan periode  pengamatan 10 tahun sehingga jumlah data observasi penelitian sebanyak 110 data.  Teknik analisis data yang digunakan yaitu regresi linear berganda menggunakan  perangkat lunak SPSS 27. Berdasarkan hasil penelitian, ditemukan bahwa  pergantian ceo, dan financial distress secara simultan berpengaruh terhadap  earnings management. Secara parsial, pergantian CEO tidak berpengaruh terhadap  earnings management. Namun, penelitian ini tidak menemukan adanya pengaruh  antara variabel financial distress terhadap earnings management.  Kata Kunci: earnings management; pergantian CEO, financial distress  ABSTRACT  ANALYSIS OF THE EFFECT OF CEO TURNOVER AND FINANCIAL  DISTRESS ON EARNINGS MANAGEMENT IN INSURANCE COMPANIES  LISTED ON THE IDX FOR THE 2013-2022 PERIOD  By  Tirtha Melinda Suhartati  This research aims to examine the effect of CEO turnover and financial distress on  earnings management in insurance companies listed on the Indonesia Stock  Exchange in 2013-2022. This research is a type of quantitative research using  secondary data from the Indonesian Stock Exchange and the official websites of  each company. The sampling method used purposive sampling and a sample of 11  companies was obtained with an observation period of 10 years so that the total  research observation data was 110 data. The data analysis technique used is  multiple linear regression using SPSS 27 software. Based on the research results, it  was found that CEO change and financial distress simultaneously influence  earnings management. Partially changing CEO has no effect on earnings  management. However, this research did not find any influence between the  financial distress variable and earnings management.  Keywords: earnings management; CEO turnover, financial distress