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.
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Text (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))
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Text (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))
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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.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information / Supervisor: | Rosyid Nur Anggara Putra, S.Pd., M.Si. |
| Uncontrolled Keywords: | manajemen laba akrual; manajemen laba riil; dewan komisaris independen; komite audit; kepemiikan imstitusional; kepemilikan manajerial |
| Subjects: | 300 Ilmu Sosial > 330 Ilmu Ekonomi > 332 Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan |
| Divisions: | Fakultas Ekonomi dan Bisnis Islam > Akuntansi Syari'ah (S1) |
| Depositing User: | Muchti Nurhidaya [muchti.nurhidaya@uin-suka.ac.id] |
| Date Deposited: | 12 Oct 2026 10:59 |
| Last Modified: | 12 Oct 2026 10:59 |
| URI: | http://digilib.uin-suka.ac.id/id/eprint/78997 |
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