Alifia Rizkianti, Putri (2024) EARNING QUALITY DAN FINANCIAL FLEXIBILITY: PERAN MODERASI CEO OVERCONFIDENCE (Studi Empiris Pada Perusahaan Sektor Basic Materials, Industrials, Consumer Non Cyclicals, dan Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This research aims to examine and analyze the influence of earning quality on financial flexibility and the moderating role of CEO overconfidence on the relationship between earning quality and financial flexibility in companies in the basic materials, industrials, consumer non cyclicals, and consumer cyclicals listed on IDX 2018-2022. The sample used a purposive sampling technique and obtained 1.045 samples. This research is quantitative research used secondary data from financial reports from IDX website or related companies website. The model in this research used time-series cross-sectional pooled ordinary least squares regressions with standard errors clustered by firm and year. The result of this research show that earning quality has a positive effect on financial flexibility, CEO overconfidence has a positive effect on financial flexibility, and CEO overconfidence can positively moderate the relationship between earning quality and financial flexibility in companies in the bacis materials, industrials, consumer non cyclicals, and consumer cyclicals listed on IDX 2018-2022.
| Item Type: | Thesis (S1) | ||||||
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| Additional Information: | Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh earning quality terhadap financial flexibility serta peran moderasi CEO overconfidence pada hubungan antara earning quality dan financial flexibility pada perusahaan sektor basic materials, industrials, concumer non cyclicals, dan concumer cyclicals yang terdaftar di BEI tahun 2018-2022. Sampel ditentukan menggunakan teknik purposive sampling, sehingga diperoleh 1.045 sampel. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder berupa laporan keuangan yang diperoleh dari website BEI atau perusahaan terkait. Model dalam penelitian ini menggunakan time-series cross-sectional pooled ordinary least squares regressions with standard errors clustered by firm and year. Hasil dari penelitian menunjukkan bahwa earning quality berpengaruh positif terhadap financial flexibility, CEO overconfidence berpengaruh positif terhadap financial flexibility, dan CEO overconfidence dapat memoderasi secara positif hubungan antara earning quality dan financial flexibility pada perusahaan sektor basic materials, industrials, consumer non cyclicals, dan consumer cyclicals yang terdaftar di BEI tahun 2018-2022. | ||||||
| Uncontrolled Keywords: | Earning Quality, Financial Flexibility, CEO Overconfidence Earning Quality, Financial Flexibility, CEO Overconfidence | ||||||
| Subjects: | H Social Sciences > HG Finance | ||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Mrs Putri Alifia Rizkianti | ||||||
| Date Deposited: | 24 Jul 2024 09:44 | ||||||
| Last Modified: | 15 Aug 2024 14:06 | ||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/38542 |
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