Pengaruh Pertumbuhan Penjualan Terhadap Manajemen Laba dengan Kepemilikan Manajerial Sebagai Variabel Moderasi

Febriyan, Ivan (2024) Pengaruh Pertumbuhan Penjualan Terhadap Manajemen Laba dengan Kepemilikan Manajerial Sebagai Variabel Moderasi. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This research aims to determine the effect of sales growth on earnings management with managerial ownership as a moderating variable by focusing on manufacturing companies listed on the Indonesia Stock Exchange in the 2020-2022 observation period. The data used is secondary data with the research method is moderated regression. The population in this study are manufacturing companies listed on the Indonesian Stock Exchange. The sampling technique used was the purposive sampling method and a sample of 154 samples was obtained. Hypothesis testing is carried out using simple regression analysis. The results of this research indicate that managerial ownership has no influence between sales growth and earnings management.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Sales Growth, Managerial Ownership, Earnings Management
Subjects: H Social Sciences > HB Economic Theory
Q Science > QA Mathematics
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Users 2870 not found.
Date Deposited: 01 Mar 2024 12:14
Last Modified: 20 Jun 2024 02:52
URI: http://eprints.ukmc.ac.id/id/eprint/11693

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