Pengaruh financial distress dan employee diff terhadap manajemen laba pada perusahaan jasa property dan real estate yang terdaftar di BEI

Wati, Bernadeta Puspa Dila (2022) Pengaruh financial distress dan employee diff terhadap manajemen laba pada perusahaan jasa property dan real estate yang terdaftar di BEI. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to determine the positive effect of financial distress and employee diff on earnings management in property and real estate service companies listed on the Indonesia Stock Exchange. The type of research that will be used is casual associative research using a quantitative approach. The data used in this study is secondary data. The sampling technique used was purposive sampling method with the number of samples obtained as many as 45 samples. The data analysis technique used in this research is to test the classical assumptions and test the hypothesis. The results of this study indicate that unsupported financial distress has a positive effect on earnings management and unsupported employee diff has a positive effect on earnings management. Keywords: Financial Distress, Employee Diff and Earnings Management Keywords: Financial Distress, Employee Diff and Earnings Management

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