Zulaikha, Elfania (2024) PENGARUH GOOD CORPORATE GOVERNANCE DAN FINANCIAL DISTRESS TERHADAP MANAJEMEN LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL INTERVENING PADA INDUSTRI PERBANKAN YANG TERDAFTAR DI BEI PERIODE TAHUN 2020-2022. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh good corporate governance dan financial distress terhadap manajemen laba dengan ukuran perusahaan sebagai variabel intervening. Dengan salah satu kasus di Indonesia adalah merekayasa laporan keuangan oleh PT Bank Bukopin Tbk pada 2018, melibatkan modifikasi data kartu kredit selama 5 tahun. Bank Bukopin berhasil menambah posisi kredit dan pendapatan berbasis komisi. Kasus ini lolos dari pengawasan dan audit selama bertahun-tahun, baru terungkap oleh internal Bukopin. Populasi pada penelitian ini adalah perusahaan perbankan yang terdaftar di BEI selama 2020-2022 dengan jumlah 47 perusahaan. Penelitian ini menggunakan metode purposive sampling dan terpilih 22 perusahaan perbankan sebagai sampel. Teknik analisis menggunakan aplikasi SmartPLS. Hasil penelitian menyimpulkan bahwa Good Corporate Governance (GCG) berpengaruh signifikan terhadap Ukuran Perusahaan, tetapi tidak berpengaruh signifikan terhadap Manajemen Laba. Financial Distress berpengaruh signifikan terhadap Ukuran Perusahaan dan Manajemen Laba. Namun, Ukuran Perusahaan tidak berpengaruh signifikan memengaruhi Manajemen Laba.
Item Type: | Thesis (Undergraduate) |
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Uncontrolled Keywords: | Good Corporate Governance, Financial Distress, Company Size, Profit management |
Subjects: | H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Akuntansi |
Depositing User: | 1222000101 Elfania Zulaikha |
Date Deposited: | 23 Oct 2024 01:38 |
Last Modified: | 23 Oct 2024 01:38 |
URI: | http://repository.untag-sby.ac.id/id/eprint/35594 |
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