Kamilah, Jihan (2024) PERAN GOOD CORPORATE GOVERNANCE DALAM MEMODERASI HUBUNGAN FREE CASH FLOW DAN LEVERAGE TERHADAP EARNING MANAGEMENT (Studi Empiris pada Perusahaan Sektor Pertambangan yang terdaftar pada Bursa Efek Indonesia tahun 2012 – 2022). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
Through Good Corporate Governance which is proxied by the Audit Committee, Size of the Board of Commissioners, Board of Independent Commissioners, Institutional Ownership and Managerial Ownership as moderating variables, this research aims to determine the relationship between Free Cash Flow and Leverage which is proxied by the Debt to Assets Ratio (DAR) on Earning Management. By using a sample of mining sector companies listed on the Indonesian Stock Exchange (BEI) during the 2012 - 2022 period, totaling 10 companies, this research was conducted using a purposive sampling technique based on established considerations and criteria. This research uses a quantitative approach with secondary data sourced from the company's annual financial reports. The processed data was analyzed using IBM SPSS 25. The documentation method is the method used in data collection, namely by analyzing and collecting secondary data. The data analysis techniques used are descriptive statistics, classical assumption tests, hypothesis tests, and MRA (Moderated Regression Analysis) tests. The research results show that: (1) Free Cash Flow has a significant negative effect on Earning Management, (2) Leverage has a significant negative effect on Earning Management, (3) Good Corporate Governance as a proxy for the Size of the Board of Commissioners, Independent Board of Commissioners, Institutional Ownership is able to moderate by strengthening the relationship between Free Cash Flow and Earning Management and Managerial Ownership is able to moderate it by weakening the relationship between Free Cash Flow and Earning Management, while the Audit Committee proxy is unable to moderate the relationship between Free Cash Flow and Earning Management (4) Good Corporate Governance as a proxy for Institutional Ownership and Managerial Ownership able to moderate by strengthening the relationship of Leverage to Earning Management, while the proxies of the Audit Committee, Board of Commissioners and Board of Independent Commissioners were unable to moderate the relationship of Leverage to Earning Management.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Melalui Good Corporate Governance yang diproksikan oleh Komite Audit, Ukuran Dewan Komisaris, Dewan Komisaris Independen, Kepemilikan Institusional, dan Kepemilikan Manajerial sebagai variabel moderasi, penelitian ini bertujuan untuk mengetahui hubungan Free Cash Flow dan Leverage yang diproksikan oleh Debt to Assests Ratio (DAR) terhadap Earning Management. Dengan menggunakan sampel pada perusahaan sektor pertambangan yang terdaftar pada Bursa Efeke Indonesia (BEI) selama periode 2012 – 2022 yang berjumlah 10 perusahaan, penelitian ini dilakukan dengan teknik purposive sampling yang didasari dengan pertimbangan dan kriteria yang ditetapkan. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang bersumber dari laporan keuangan tahunan perusahaan. Data yang telah diolah dianalisis dengan menggunakan IBM SPSS 25. Metode dokumentasi merupakan metode yang digunakan dalam pengumpulan data, yaitu dengan mengkadi dan mengumpulkan data sekunder. Teknik analisis data yang digunakan yaitu statistik deskriptif, uji asumsi klasik, uji hipotesis, dan uji MRA (Moderated Regression Analysis). Hasil penelitian menunjukkan bahwa: (1) Free Cash Flow berpengaruh negatif signifikan terhadap Earning Management, (2) Leverage berpengaruh negatif signifikan terhadap Earning Management, (3) Good Corporate Governance dalam proksi Ukuran Dewan Komisaris, Dewan Komisaris Independen, Kepemilikan Institusional mampu memoderasi dengan memperkuat hubungan Free Cash Flow terhadap Earning Management dan Kepemilikan Manajerial mampu memoderasi dengan memperlemah hubungan Free Cash Flow terhadap Earning Management, sedangkan proksi Komite Audit tidak mampu memoderasi hubungan Free Cash Flow terhadap Earning Management (4) Good Corporate Governance dalam proksi Kepemilikan Institusional dan Kepemilikan Manajerial mampu memoderasi dengan memperkuat hubungan Leverage terhadap Earning Management, sedangkan proksi Komite Audit, Dewan Komisaris dan Dewan Komisaris Independen tidak mampu memoderasi hubungan Leverage terhadap Earning Management. | |||||||||
| Uncontrolled Keywords: | Free Cash Flow, Leverage, Earning Management, Good Corporate Governance Free Cash Flow, Leverage, Earning Management, Good Corporate Governance | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HG Finance |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 61201-Program Sarjana Manajemen |
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| Depositing User: | Mrs Jihan Kamilah | |||||||||
| Date Deposited: | 28 Oct 2024 09:16 | |||||||||
| Last Modified: | 28 Oct 2024 09:16 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/43265 |
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