Humairoh, Layyina (2024) Analisis Pengaruh Fundamental Makro, Struktur Kepemilikan, Karakteristik Perusahaan, Struktur Modal terhadap Manajemen Laba dengan Reputasi Auditor Sebagai Variabel Moderating pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia. Undergraduate thesis, Universitas 17 Agustus 1945.
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Abstract
Skripsi ini berjudul “Analisis Pengaruh Fundamental Makro, Struktur Kepemilikan, Karakteristik Perusahaan, Struktur Modal Terhadap Manajemen Laba Dengan Reputasi Auditor Sebagai Variabel Moderating Pada Perusahaan Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia”. Penelitian ini bertujuan untuk memperoleh data empiris pengaruh fundamental makro, struktur kepemilikan, karakteristik perusahaan, dan struktur modal terhadap manajemen laba dengan reputasi auditor sebagai variabel moderating. Metode penelitian menggunakan pendekatan kuantitatif. Data penelitian ini menggunakan data sekunder. Populasi yang digunakan pada penelitian ini adalah perusahaan sektor barang konsumsi sub sektor food and beverage dan komponen yang terdaftar di Bursa Efek Indonesia periode 2019 hingga 2021. Sampel yang diperoleh sebanyak 11 perusahaan dengan metode pemilihan sampel menggunakan purposive sampling. Metode analisis menggunakan analisis SmartPLS. Hasil penelitian menunjukkan bahwa Fundamental makro, struktur kepemilikan, karakteristik perusahaan, dan struktur modal tidak berpengaruh signifikan terhadap manajemen laba. Struktur kepemilikan dan struktur modal berpengaruh signifikan terhadap karakteristik perusahaan. Reputasi auditor tidak mampu memoderasi pengaruh struktur kepemilikan, karakteristik perusahaan, dan struktur modal terhadap manajemen laba.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Uncontrolled Keywords: | manajemen laba, fundamental makro, struktur kepemilikan, karakteristik perusahaan, struktur modal, reputasi auditor. |
| Subjects: | L Education > L Education (General) |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Akuntansi |
| Depositing User: | 1222000005 Layyina Humairoh |
| Date Deposited: | 21 Jul 2026 06:50 |
| Last Modified: | 21 Jul 2026 06:50 |
| URI: | http://repository.untag-sby.ac.id/id/eprint/32180 |
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