REGINA CAHYANI, . (2025) PERAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI ANTARA FINANCIAL DISTRESS, PROFITABILITAS DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP MANAJEMEN LABA. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.
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Abstract
Penelitian ini bertujuan untuk menguji pengaruh pengungkapan financial distress, profitabilitas, dan corporate social responsibility (CSR) terhadap manajemen laba, serta kepemilikan manajerial sebagai variabel moderasi. Penelitian ini menggunakan metode kuantitatif dengan data sekunder berupa laporan tahunan dan laporan keberlanjutan perusahaan sektor property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021 - 2023 dengan total 22 sampel perusahaan dan 66 observasi data. Analisis yang digunakan mencakup analisis statistik deskriptif, analisis regresi data panel, dan moderated regression analysis (MRA) dengan bantuan perangkat lunak Eviews. Dalam menentukan model regresi data panel yang paling sesuai, penelitian ini melakukan serangkaian uji pemilihan model. Hasil pengujian menunjukkan bahwa Random Effect Model merupakan model terbaik untuk digunakan dalam analisis regresi. Hasil penelitian ini menunjukkan bahwa financial distress dan profitabilitas berpengaruh signifikan terhadap manajemen laba, yang mendukung teori asimetri informasi bahwa manajemen memiliki insentif untuk memanipulasi laporan keuangan guna mempertahankan citra perusahaan atau menghindari konsekuensi negatif dari tekanan keuangan. Sementara itu, CSR tidak berpengaruh terhadap manajemen laba, mengindikasikan bahwa transparansi melalui pengungkapan sosial tidak cukup untuk mengurangi kecenderungan manipulasi laba dalam kondisi asimetri informasi. Selain itu, kepemilikan manajerial tidak dapat memoderasi hubungan signifikan pengungkapan financial distress, profitabilitas dan CSR pada manajemen laba. Hal ini menunjukkan bahwa meskipun secara teori kepemilikan manajerial dapat menyelaraskan kepentingan antara manajer dan pemegang saham (teori agensi), keunggulan informasi yang dimiliki oleh manajemen tetap mendominasi sehingga praktik manipulasi laporan keuangan masih dapat terjadi. Penelitian ini diharapkan dapat memberikan wawasan bagi investor dan manajer perusahaan dalam memahami faktor-faktor yang memengaruhi terjadinya praktik manajemen laba dalam suatu perusahaan. Kata Kunci: manajemen laba, financial distress, profitabilitas, corporate social responsibility, kepemilikan manajerial. ***** This study aims to examine the effect of financial distress, profitability, and corporate social responsibility (CSR) disclosure on earnings management, as well as the role of managerial ownership as a moderating variable. A quantitative research approach was employed using secondary data from annual reports and sustainability reports of property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period, comprising a total of 22 sampled companies and 66 data observations. The analysis methods used include descriptive statistical analysis, panel data regression analysis, and Moderated Regression Analysis (MRA) with the assistance of EViews software. To determine the most appropriate panel data regression model, this study conducted a series of model selection tests. The results indicate that the Random Effects Model (REM) is the most suitable model for regression analysis. The findings reveal that financial distress and profitability significantly influence earnings management, supporting the information asymmetry theory, which suggests that managers have incentives to manipulate financial statements to maintain the company’s image or avoid negative consequences of financial pressure. Meanwhile, CSR does not affect earnings management, indicating that transparency through social disclosure is insufficient to reduce the tendency for earnings manipulation under conditions of information asymmetry. Furthermore, managerial ownership does not significantly moderate the relationship between financial distress, profitability, and CSR with earnings management. This suggests that although agency theory posits that managerial ownership should align the interests of managers and shareholders, the superior access to information held by management remains dominant, enabling financial statement manipulation to persist. This study is expected to provide valuable insights for investors and corporate managers in understanding the factors influencing earnings management practices within companies. Keywords: earnings management, financial distress, profitability, corporate social responsibility, managerial ownership.
Item Type: | Thesis (Sarjana) |
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Additional Information: | 1). Nuramalia Hasanah, S.E., M.Ak. ; 2). Dwi Handarini, S.Pd., M.Ak. |
Subjects: | Ilmu Sosial > Perdagangan, e-commerce > Akuntansi Ilmu Sosial > Keuangan Manajemen > Manajemen , Business |
Divisions: | FE > S1 Akuntansi |
Depositing User: | Regina Cahyani . |
Date Deposited: | 06 Mar 2025 05:41 |
Last Modified: | 06 Mar 2025 05:41 |
URI: | http://repository.unj.ac.id/id/eprint/54955 |
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