%0 Thesis
%9 Skripsi
%A Muhammad Maulida Masyfu’, NIM.: 22108040116
%B FAKULTAS EKONOMI DAN BISNIS ISLAM
%D 2026
%F digilib:78131
%I UIN SUNAN KALIJAGA YOGYAKARTA
%K Financial Distress, Konservatisme Akuntansi, Kinerja Perusahaan,  Manajemen Laba
%P 129
%T PENGARUH FINANCIAL DISTRESS DAN KONSERVATISME AKUNTANSI TERHADAP KINERJA PERUSAHAAN DENGAN MODERASI MANAJEMEN LABA
%U https://digilib.uin-suka.ac.id/id/eprint/78131/
%X This study analyzes the effect of financial distress and accounting  conservatism on company performance, with earnings management as a  moderating variable in consumer goods sector companies listed on the IDX for the  2021–2024 period. Using a quantitative approach and Fixed Effect Model panel  data regression on 131 observations, the results indicate that financial distress has  a positive but insignificant effect, while accounting conservatism has a significant  negative effect on company performance. Furthermore, earnings management fails  to moderate the effect of financial distress but significantly strengthens the impact  of accounting conservatism on company performance.
%Z Prof. Dr. Misnen Ardiansyah, S.E., M.Si., Ak., CA., ACPA.