PENGARUH CASH HOLDING, FINANCIAL DISTRESS, KOMPENSASI BONUS, DAN LEVERAGE TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Non-Cyclicals Yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022)

Jesslyn, Jesslyn (2024) PENGARUH CASH HOLDING, FINANCIAL DISTRESS, KOMPENSASI BONUS, DAN LEVERAGE TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Non-Cyclicals Yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022). Other thesis, UPN Veteran Yogyajarta.

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Abstract

viii
ABSTRAK
Penelitian ini memiliki tujuan untuk menguji dan menganalisa hubungan antara
cash holding, financial distress, kompensasi bonus, dan leverage terhadap
manajemen laba. Manajemen laba menggunakan proksi Discretionary Accruals
(Modified Jones Model). Sumber data penelitian ini menggunakan data sekunder
dari perusahaan non-cyclicals dengan total 295 observasi yang telah sesuai kriteria
yang digunakan dengan menggunakan teknik purposive sampling dari perusahaan
non-cyclicals yang terdaftar di Bursa Efek Indonesia tahun 2018-2022. Data diolah
menggunakan software SPSS 25. Dasar teori yang digunakan dalam penelitian ini
adalah teori agensi. Penelitian ini mendapatkan hasil bahwa cash holding, financial
distress, dan leverage berpengaruh terhadap manajemen laba, sedangkan
kompensasi bonus tidak memiliki pengaruh terhadap manajemen laba.
Kata kunci: Manajemen laba, cash holding, financial distress,
kompensasi bonus, leverage.
ix
ABSTRACT
This study aims to examine and analyze the relationship between cash holding,
financial distress, bonus compensation, and leverage on earnings management.
Earnings management uses a proxy for discretionary accruals (Modified Jones
Model). The data source for this research uses secondary data from non-cyclicals
companies with a total of 295 observations that meet the criteria used using a
purposive sampling technique from non-cyclicals companies listed on the Indonesia
Stock Exchange in 2018-2022. The data was processed using SPSS 25 software.
The basic theory used in this research is agency theory. This study found that cash
holding, financial distress, and leverage affect earnings management while bonus
compensation have no effect on earnings management.
Keywords: Earnings management, cash holding, financial distress, bonus
compensation, leverage.

Item Type: Thesis (Other)
Uncontrolled Keywords: Earnings management, cash holding, financial distress, bonus compensation, leverage.
Subjects: H Social Sciences > HG Finance
Divisions: Faculty of Law, Arts and Social Sciences > School of Management
Depositing User: Eko Yuli
Date Deposited: 21 Mar 2024 01:58
Last Modified: 21 Mar 2024 01:58
URI: http://eprints.upnyk.ac.id/id/eprint/39121

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