Saputri, Lusiana Dwi and , Andi Dwi Bayu Buwana,Ph.D (2024) Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, Kinerja Keuangan, Dan Ukuran Perusahaan Terhadap Manajemen Laba, Dengan Profitabilitas Sebagai Variabel Moderasi (Studi Pada Perusahaan Sektor Konsumen Non Primer yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022). Skripsi thesis, Universitas Muhammadiyah Surakarta.
![[img]](https://eprints.ums.ac.id/style/images/fileicons/application_pdf.png) |
PDF (Naskah Publikasi)
NASPUB LUSIANA.pdf Download (266kB) |
|
PDF (Halaman Depan)
B200200531-LUSIANA DWI SAPUTRI_SKRIPSIIII-1-17.pdf Download (453kB) |
|
PDF (Bab I)
BAB 1 LUSI.pdf Download (76kB) |
|
PDF (Bab II)
BAB 2 LUSI.pdf Restricted to Repository staff only Download (73kB) |
|
PDF (Bab III)
BAB 3 LUSI.pdf Restricted to Repository staff only Download (92kB) |
|
PDF (Bab IV)
BAB 4 LUSI.pdf Restricted to Repository staff only Download (120kB) |
|
PDF (Bab V)
BAB 5 LUSI.pdf Restricted to Repository staff only Download (19kB) |
|
PDF (Daftar Pustaka)
DAFPUS LUSI.pdf Download (74kB) |
|
PDF (Lampiran)
LAMPIRAN LUSI.pdf Restricted to Repository staff only Download (125kB) |
|
PDF (Surat Pernyataan Publikasi)
Surat-Pernyataan-Publikasi LUSI.pdf Restricted to Repository staff only Download (266kB) |
Abstract
This study aims to examine the effect of Institutional Ownership, Managerial Ownership, Financial Performance, and Firm Size on Earnings Management, with Profitability as a moderating variable (A Study on Non-Primary Consumer Sector Companies listed on the Indonesia Stock Exchange for the period 2020-2021). This research is quantitative in nature. The sampling technique used is purposive sampling. The data used are the annual financial reports of the companies (annual reports) for the years 2020-2022. The data analysis methods employed are descriptive statistics, classical assumption tests, and hypothesis testing using Statistical Product and Service Solutions (SPSS) version 25. The results of the study show that: (1) Institutional Ownership has an effect on Earnings Management. (2) Managerial Ownership has an effect on Earnings Management. (3) Financial Performance has an effect on Earnings Management. (4) Firm Size does not have an effect on Earnings Management. (5) Profitability is able to moderate the effect of Institutional Ownership on Earnings Management with a Pure Moderating type. (6) Profitability is not able to moderate the effect of Managerial Ownership on Earnings Management with a Homologizer Moderating type. (7) Profitability is able to moderate the effect of Financial Performance on Earnings Management with a Pure Moderating type. (8) Profitability is not able to moderate the effect of Firm Size on Earnings Management with a Homologizer Moderating type.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Institutional Ownership, Managerial Ownership, Financial Performance, Firm Size, Earnings Management, Profitability |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | LUSIANA DWI SAPUTRI |
| Date Deposited: | 20 Nov 2024 06:34 |
| Last Modified: | 20 Nov 2024 06:34 |
| URI: | http://eprints.ums.ac.id/id/eprint/129110 |
Actions (login required)
 |
View Item |
