eprintid: 46935
rev_number: 10
eprint_status: archive
userid: 12460
dir: disk0/00/04/69/35
datestamp: 2021-11-18 03:50:11
lastmod: 2021-11-18 03:50:11
status_changed: 2021-11-18 03:50:11
type: thesis
metadata_visibility: show
contact_email: muh.khabib@uin-suka.ac.id
creators_name: Lia Alfiana, NIM.: 17108040093
title: ANALISIS PENGARUH LEVERAGE DAN MEKANISME CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA RIIL DAN AKRUAL (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DALAM INDEKS SYARIAH DI ASEAN PERIODE 2013-2019)
ispublished: pub
subjects: ak_sya
divisions: ak_syar
full_text_status: public
keywords: Manajemen Laba Riil, Manajemen Laba Akrual, Leverage, Mekanisme Corporate Governance
note: Pembimbing : Dr. H. Slamet Haryono, SE., M.Si.
abstract: This study aims to analyze the effect of leverage and corporate governance mechanisms on real earnings management and accruals. The variable of corporate governance mechanism is proxied by board independence, board size, and CEO duality. The type of research used is quantitative research and the use of purposive sampling method for sample selection. The population in this study are manufacturing companies listed in the sharia index in ASEAN for seven years, namely 2013-2019. Tests in this study using panel data regression analysis techniques. The results show that leverage has a significant positive effect on accrual earnings management but has no effect on real earnings management, board independence has a significant negative effect on real earnings management but has no effect on accrual earnings management, board size has a significant negative effect on real earnings management but has no effect on real earnings management. accrual earnings management, as well as CEO duality have a significant positive effect on real earnings management but have no effect on accrual earnings management.
date: 2021-08-16
date_type: published
pages: 142
institution: SUNAN KALIJAGA YOGYAKARTA
department: FAKULTAS EKONOMI DAN BISNIS ISLAM
thesis_type: skripsi
thesis_name: other
citation:   Lia Alfiana, NIM.: 17108040093  (2021) ANALISIS PENGARUH LEVERAGE DAN MEKANISME CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA RIIL DAN AKRUAL (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DALAM INDEKS SYARIAH DI ASEAN PERIODE 2013-2019).  Skripsi thesis, SUNAN KALIJAGA YOGYAKARTA.   
document_url: https://digilib.uin-suka.ac.id/id/eprint/46935/1/17108040093_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf
document_url: https://digilib.uin-suka.ac.id/id/eprint/46935/2/17108040093_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf