PENGARUH STRUKTUR KEPEMILIKAN TERHADAP FINANCIAL DISTRESS SERTA IMPLIKASINYA KEPADA MANAJEMEN LABA (Studi Empiris Pada Perusahaan Transportasi Tahun 2016-2021)

Rosifah, Risma (2023) PENGARUH STRUKTUR KEPEMILIKAN TERHADAP FINANCIAL DISTRESS SERTA IMPLIKASINYA KEPADA MANAJEMEN LABA (Studi Empiris Pada Perusahaan Transportasi Tahun 2016-2021). Master thesis, Universitas Sultan Ageng Tirtayasa.

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Abstract

The purpose of this research is to analyze the effect of ownership structure, namely managerial ownership, institutional ownership and ownership concentration on financial distress. Then analyze the effect of financial distress on earnings management. The sample used in this study is a transportation company listed on the inodesia stock exchange from 2016-2021. The method of data collection was by documentation and observation of the transportation company's annual report, the data was processed using SPSS version 26 with a multiple linear regression approach. The results showed that managerial ownership has a positive effect on financial distress, institutional ownership has a negative effect on financial distress, ownership concentration has no effect on financial distress and financial distress has a positive effect on earnings management.

Item Type:

Thesis (Master)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	Zulfikar, Rudi	197205022001121001
Thesis advisor	Sholikhan Yulianto, Agus	197305262005011002

Additional Information:

Tujuan dari penelitian ini adalah untuk menganalisa pengaruh struktur kepemilikan yaitu kepemilikan manajerial, kepemilikan instutional dan kosentrasi kepemilikan terhadap financial distress. Kemudian menganalisa pengaruh financial distress terhadap manajemen laba. Sampel yang digunakan pada penelitian ini adalah perusahaan transportasi yang terdaftar di bursa efek inodesia dari tahun 2016-2021. Metode pengumpulan data dengan metode dokumentasi dan pengamtan laporan tahunan perusahaan trasnportasi, data diolah dengan SPSS versi 26 dengan pendekatan regresi linier berganda. Hasil penelitian menunjukan kepemilikan manajerial berpengaruh positif terhadap financial disress, kepemilikan instutional berpengaruh negatif terhadap financial distress, konsentrasi kepemilikan tidak berpengaruh terhadap financial distress dan financial disress berpengrauh positif tehadap manajemen laba.

Uncontrolled Keywords:

Ownership structure, Institutional ownership, Ownership concentration, Financial distress, Earnings management Kepemilikan manajerial, Kepemilikan instutional, Kosentrasi kepemilkan, Financial distrss, Manajemen laba

Subjects:

H Social Sciences > HG Finance

Divisions:

08-Pascasarjana
08-Pascasarjana > 62101-Magister Akuntansi

Depositing User:

Mrs Risma Rosifah

Date Deposited:

16 Aug 2023 12:08

Last Modified:

16 Aug 2023 12:08

URI:

http://eprints.untirta.ac.id/id/eprint/28018

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