Pengaruh Faktor Keuangan Terhadap Manajemen Labadengan Good Corporate Governance Sebagai Variabel Moderasi Menggunakan Pendekatan Teori Fraud Triangle

TRI WIBOWO, WAHYU and -, Dr. Triyono, SE., M.Si and -, Dr. Zulfikar, SE., M.Si (2021) Pengaruh Faktor Keuangan Terhadap Manajemen Labadengan Good Corporate Governance Sebagai Variabel Moderasi Menggunakan Pendekatan Teori Fraud Triangle. Thesis thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The objective of the research is to examine whether financial factors seen by fraud triangle theory perspective effect to earning management, within Good Corporate Governance as a moderator variable. Financial factor variables consists of Free cash flow as an opportunity in fraud triangle theory, leverage as a pressure and profitability as a rationalitaion from fraud triangle theory. This research is a quantitative research used descriptif method. The population on this study are banks that actively listed on the IDX period 2016 to 2018. This sample is taken by purposive sampling method within 102 bank samples. Data analysis used multiple linear regression and moderation regression. The results showed that free cash flow had a positive effect on earnings management, the leverage had no effect on earnings management, and the profitability had a negative effect on earnings management. In this study, the GCG variable was not able to moderate the relationship between financial factors to earnings management.

Item Type:	Karya ilmiah (Thesis)
Uncontrolled Keywords:	earnings management, Good Corporate Governance, free cash flow, leverage, profitability
Subjects:	H Social Sciences > HG Finance
Divisions:	Fakultas Pasca Sarjana > Magister Akuntansi
Depositing User:	Wahyu Tri Wibowo
Date Deposited:	17 Nov 2021 06:29
Last Modified:	17 Nov 2021 06:29
URI:	http://eprints.ums.ac.id/id/eprint/95854

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