PENGARUH PROFITABILITAS TERHADAP MANAJEMEN LABA DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABELL PEMODERASI

Jasin, Kherentika Venesia (2021) PENGARUH PROFITABILITAS TERHADAP MANAJEMEN LABA DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABELL PEMODERASI. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

The study aims to determine the ability of independent commissioners in moderating the effect of profitability as proxied by ROA on earnings management. The theory used in this research is agency theory. The population in this study are all financial sector companies listed on the Indonesia Stock Exchange in the 2017-2019 period. This study uses purposive sampling method, then obtained 258 data. The data analysis technique in this study used the Moderated Regression Analysis (MRA) method of analysis. The results of this study indicate that independent commissioners do not moderate the effect of profitability on earnings management. Keywords: Profitability (ROA), Earnings Management, Independent Commissioner

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