eprintid: 78997
rev_number: 10
eprint_status: archive
userid: 12243
dir: disk0/00/07/89/97
datestamp: 2026-10-12 03:59:40
lastmod: 2026-10-12 03:59:40
status_changed: 2026-10-12 03:59:40
type: thesis
metadata_visibility: show
contact_email: muchti.nurhidaya@uin-suka.ac.id
creators_name: Ayu Faikotul Ni’mah, NIM.: 21108040045
title: 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)
ispublished: pub
subjects: 332
divisions: ak_syar
full_text_status: restricted
keywords: manajemen laba akrual; manajemen laba riil; dewan komisaris independen; komite audit; kepemiikan imstitusional; kepemilikan manajerial
note: Rosyid Nur Anggara Putra, S.Pd., M.Si.
abstract: 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.
date: 2026-08-13
date_type: published
pages: 146
institution: UIN SUNAN KALIJAGA YOGYAKARTA
department: FAKULTAS EKONOMI DAN BISNIS ISLAM
thesis_type: skripsi
thesis_name: other
citation:   Ayu Faikotul Ni’mah, NIM.: 21108040045  (2026) 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).  Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.   
document_url: https://digilib.uin-suka.ac.id/id/eprint/78997/1/21108040045_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf
document_url: https://digilib.uin-suka.ac.id/id/eprint/78997/2/21108040045_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf