%0 Thesis
%9 Skripsi
%A Ayu Faikotul Ni’mah, NIM.: 21108040045
%B FAKULTAS EKONOMI DAN BISNIS ISLAM
%D 2026
%F digilib:78997
%I UIN SUNAN KALIJAGA YOGYAKARTA
%K manajemen laba akrual; manajemen laba riil; dewan komisaris independen; komite audit; kepemiikan imstitusional; kepemilikan manajerial
%P 146
%T PENGARUH PEMBIAYAAN UTANG DAN GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA AKRUAL DAN MANAJEMEN LABA RIIL (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2020–2024)
%U https://digilib.uin-suka.ac.id/id/eprint/78997/
%X The purpose of this study is to analyze the effects of accrual earnings management and real earnings management on financing, independent board members, audit committees, managerial ownership, and institutional ownership in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024. This is a quantitative study using secondary data. Through the use of purposive sampling, a total of 250 observations were obtained, with Eviews 12 used as the analysis tool. The results of the study indicate: First, financing, independent boards of commissioners, audit committees, and managerial ownership do not affect accrual earnings management. Second, institutional ownership has a significant positive effect on accrual earnings management. Third, financing, independent boards of commissioners, audit committees, managerial ownership, and institutional ownership do not affect real earnings management.
%Z Rosyid Nur Anggara Putra, S.Pd., M.Si.