PENGARUH BID ASK SPREAD DAN LEVERAGE TERHADAP MANAJEMEN LABA DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2017

AGATHA, OLIVIA (2020) PENGARUH BID ASK SPREAD DAN LEVERAGE TERHADAP MANAJEMEN LABA DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2017. Skripsi thesis, Universitas Tarumanagara.

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Abstract

Tujuan dari penelitian ini untuk mengetahui pengaruh bid ask spread dan leverage terhadap earning management dan untuk mengetahui apakah good corporate governance memperlemah pengaruh bid ask spread dan leverage terhadap earning management. Jumlah sampel sebesar 52 sampel menggunakan purposive sampling. Penelitian ini menggunakan aplikasi E-views 9. Hasil uji t menunjukan bid ask spread berpengaruh signifikan terhadap earning management, sedangkan leverage tidak berpengaruh terhadap earning management. Good Corporate governance memperlemah pengaruh bid ask spread terhadap earning management, sementara good corporate governance tidak memoderasi pengaruh leverage terhadap earning management. Kata kunci: Bid ask spread, Leverage, Good Corporate Governance, Earning Management. The purpose of this research is to determine whether bid ask spread and leverage affect earning management and to determine whether good corporate governance moderate the influence of bid ask spread and leverage towards earning management. The research population are companies listed in Indonesia Stock Exchange (IDX) in 2012 until 2017. The samples analyzed was 52 samples using purposive sampling. Data analysis was performed with descriptive statistics, classical assumption and hypothesis testing of regression method using Eviews 9 program. The result from t test show that bid ask spread have an influence on earning management, meanwhile leverage have no influence on earning management. Good corporate governance weakens the influence of bid ask spread towards earning management, however good corporate governance didn’t moderate leverage towards earning management. Key words: Bid ask spread, Leverage, Good Corporate Governance, Earning Management.

Item Type: Thesis (Skripsi)
Subjects: Skripsi/Tugas Akhir
Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: FE Perpus
Date Deposited: 20 Sep 2021 03:53
Last Modified: 20 Sep 2021 03:53
URI: http://repository.untar.ac.id/id/eprint/32634

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