PENGARUH FINANCIAL DISTRESS DAN KONSERVATISME AKUNTANSI TERHADAP KINERJA PERUSAHAAN DENGAN MODERASI MANAJEMEN LABA

Muhammad Maulida Masyfu’, NIM.: 22108040116 (2026) PENGARUH FINANCIAL DISTRESS DAN KONSERVATISME AKUNTANSI TERHADAP KINERJA PERUSAHAAN DENGAN MODERASI MANAJEMEN LABA. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

Preview	Text (PENGARUH FINANCIAL DISTRESS DAN KONSERVATISME AKUNTANSI TERHADAP KINERJA PERUSAHAAN DENGAN MODERASI MANAJEMEN LABA) 22108040116_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf - Published Version Download (10MB) | Preview
	Text (PENGARUH FINANCIAL DISTRESS DAN KONSERVATISME AKUNTANSI TERHADAP KINERJA PERUSAHAAN DENGAN MODERASI MANAJEMEN LABA) 22108040116_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf - Published Version Restricted to Registered users only Download (11MB) | Request a copy

Abstract

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.

Share this knowledge with your friends :

Actions (login required)

View Item