eprintid: 46936
rev_number: 11
eprint_status: archive
userid: 12460
dir: disk0/00/04/69/36
datestamp: 2021-11-18 03:52:41
lastmod: 2021-11-18 03:52:41
status_changed: 2021-11-18 03:52:41
type: thesis
metadata_visibility: show
contact_email: muh.khabib@uin-suka.ac.id
creators_name: Muhamad Yanuarsa, NIM.: 17108040094
title: PENGARUH STRUKTUR KEPEMILIKAN, STRUKTUR HUTANG, DAN DEWAN KOMISARIS INDEPENDEN PADA EARNING MANAGEMENT (STUDI PADA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2019)
ispublished: pub
subjects: ak_unt
subjects: eko_akun
divisions: ak_syar
full_text_status: restricted
keywords: Earning Management, Dewan Komisaris Independen, Blockholder Ownership, Hutang Jangka Panjang, Hutang Jangka Pendek, Kepemilikan Institusional, Kepemilikan Keluarga, dan Kepemilikan Manajerial.
note: Pembimbing : Dwi Marlina Wijayanti, S.Pd.,M.Sc
abstract: Earning management is a form of management intervention to influence earnings in order to generate the amount of profit or income in accordance with the wishes and objectives of the company. The impact of earning management is that the financial statement information presented by the company is not in accordance with the actual conditions. This study aims to examine the effect of independent commissioners, blockholder ownership, long-term debt, short-term debt, institutional ownership, family ownership, and managerial ownership on earnings management. The population of this study are non-financial companies listed on the Indonesia Stock Exchange in 2017-2019. This study used a sample of 71 companies obtained through purposive sampling method. The data used in this study is secondary data obtained from the company's financial statements published on the website www.idx.co.id. The data obtained were then processed using the multiple regression analysis method. The test results obtained in the study, namely independent board of commissioners, blockholder ownership, institutional ownership, family ownership, and managerial ownership have no effect on earning management. Furthermore, the results of the study reveal that long-term debt has a negative effect on earning management and short-term debt has a positive effect on earning management.
date: 2021-08-03
date_type: published
pages: 146
institution: SUNAN KALIJAGA YOGYAKARTA
department: FAKULTAS EKONOMI DAN BISNIS ISLAM
thesis_type: skripsi
thesis_name: other
citation:   Muhamad Yanuarsa, NIM.: 17108040094  (2021) PENGARUH STRUKTUR KEPEMILIKAN, STRUKTUR HUTANG, DAN DEWAN KOMISARIS INDEPENDEN PADA EARNING MANAGEMENT (STUDI PADA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2019).  Skripsi thesis, SUNAN KALIJAGA YOGYAKARTA.   
document_url: https://digilib.uin-suka.ac.id/id/eprint/46936/1/17108040094_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf
document_url: https://digilib.uin-suka.ac.id/id/eprint/46936/2/17108040094_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf