Pengaruh Financial Distress Terhadap Manajemen Laba Dengan Good Corporate Governance Sebagai Variabel Moderasi

Lestriany, Cindy (2021) Pengaruh Financial Distress Terhadap Manajemen Laba Dengan Good Corporate Governance Sebagai Variabel Moderasi. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to analyze the influence the effect of financial distress on earnings management with good corporate governance as a moderating variable. This type of research is quantitative research. The data used is secondary data. The population in this study are State-Owned Enterprises (BUMN) listed on the Indonesia Stock Exchange (IDX) during the 2016-2020 period. The sampling method used purposive sampling technique and obtained 20 companies with a total of 100 samples for 5 years. The data analysis technique used is the MRA moderation regression model using the SPSS 26 program. The results of this study indicate that the moderated regression analysis of good corporate governance is not able to weaken the effect of financial difficulties on earnings management. Keywords: Financial Distress, Good Corporate Governance, Earnings Management.

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