Pengaruh Kepemilikan Keluarga, Hubungan Politik, Konservatisme Akuntansi, Dan Nilai Perusahaan Terhadap Praktik Manajemen Laba (Studi Empiris Perusahaan Sektor Industri Barang Konsumsi Di BEI Periode 2016-2018)

Widhiyama, Nila and -, Drs. Suyatmin Waskito Adi, M.Si (2021) Pengaruh Kepemilikan Keluarga, Hubungan Politik, Konservatisme Akuntansi, Dan Nilai Perusahaan Terhadap Praktik Manajemen Laba (Studi Empiris Perusahaan Sektor Industri Barang Konsumsi Di BEI Periode 2016-2018). Skripsi thesis, Universitas Muhammadiyah Surakarta.

	PDF (Naskah Publikasi) PDF (Naskah Publikasi).pdf Download (2MB)
	PDF (Halaman Depan) PDF (Halaman Depan).pdf Download (2MB)
	PDF (Bab I) PDF (BAB I).pdf Download (673kB)
	PDF (Bab II) PDF (BAB II).pdf Restricted to Repository staff only Download (1MB)
	PDF (Bab III) PDF (BAB III).pdf Restricted to Repository staff only Download (996kB)
	PDF (Bab IV) PDF (BAB IV).pdf Restricted to Repository staff only Download (778kB)
	PDF (Bab V) PDF (BAB V).pdf Restricted to Repository staff only Download (696kB)
	PDF (Daftar Pustaka) PDF (Daftar Pustaka).pdf Download (494kB)
	PDF (Lampiran) PDF (Lampiran).pdf Restricted to Repository staff only Download (1MB)
	PDF (Surat Pernyataan Publikasi) SURAT PERNYATAAN PUBLIKASI ILMIAH.pdf Restricted to Repository staff only Download (191kB)

Abstract

This study aims to analyze and examine the effect of family ownership, political relationships, accounting conservatism, and firm value on earnings management practices. This study uses the company size variable as a control variable. The data used is secondary data by looking at the annual reports of manufacturing companies in the consumer goods industry listed on the Indonesia Stock Exchange in 2016-2018. The sample selection in this study was determined using purposive sampling method with several criteria. The results showed that firm value had a significant effect on earnings management practices. while the variables of family ownership, political relations, and accounting conservatism did not have a significant effect on earnings management practices.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	earnings management, firm value, accounting conservatism, political relationships, family ownership.
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	NILA WIDHIYAMA
Date Deposited:	13 Feb 2021 06:22
Last Modified:	13 Feb 2021 06:22
URI:	http://eprints.ums.ac.id/id/eprint/89089

Actions (login required)

View Item