Iqbal, Muhammad and , Andy Dwi Bayu Bawono, S.E., M.Si., Ph.D (2024) Pengaruh Earning Management, Market Concentration, Dan Total Debt Terhadap Persistensi Laba Dengan Ukuran Perusahaan Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Periode 2015-2020). Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
This study aims to test empirically the effect of earning management, market concentration and total debt on earnings persistence and firm size as a moderating variable. The research strategy used in this research is causality with the method of literature study and documentation. The data used in this research is quantitative secondary data. In selecting the sample, researchers used purposive sampling method using predetermined criteria. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2015 to 2020. The samples obtained in this study in one period were 110 companies, which if accumulated during the study period amounted to 660 company data. The data analysis method used is Moderated Regression Analysis (MRA) using the SPSS version 26 application. The results showed that earning management and total debt had no effect on corporate earnings persistence. Market concentration has a negative and significant effect on corporate earnings persistence. Firm size is not able to moderate the relationship between earning management and total debt on corporate earnings persistence. Firm size is able to moderate significantly the relationship between market concentration on the company's earnings persistence towards positive.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Uncontrolled Keywords: | earning management, market concentration, total debt, earnings persistence, firm size |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | MUHAMMAD IQBAL |
| Date Deposited: | 12 Feb 2024 06:36 |
| Last Modified: | 12 Feb 2024 06:36 |
| URI: | http://eprints.ums.ac.id/id/eprint/122079 |
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