MEILANI, CORNELLA (2026) PENGARUH FINANCIAL DISTRESS DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA DENGAN DEWAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI. (STUDI KASUS PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2024). S1 thesis, UNIVERSITAS PGRI MADIUN.
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Abstract
This study aims to analyze the influence of financial distress and institutional ownership on earnings management, as well as to examine the moderating role of the independent board of commissioners. The research focuses on food and beverage subsector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period, capturing post-pandemic economic dynamics. Using a quantitative approach, the research sample was selected via purposive sampling, resulting in 59 companies with a total of 295 observations. Secondary data were obtained from official annual reports via the IDX website. Data analysis techniques include descriptive statistics, classical assumption tests, multiple linear regression, and Moderated Regression Analysis (MRA). The study is grounded in agency theory to explain how financial pressure drives opportunistic management actions due to information asymmetry. The results indicate that financial distress and institutional ownership have a negative and significant effect on earnings management. Meanwhile, the moderation analysis reveals that the independent board of commissioners was unable to moderate the influence of financial distress or institutional ownership on earnings management in this research model. Keywords: Financial Distress, Institutional Ownership, Earnings Management, Independent Board of Commissioners.
| Item Type: | Thesis/Skripsi/Tugas Akhir (S1) |
|---|---|
| Kata Kunci: | Kata Kunci: Financial Distress, Kepemilikan Institusional, Manajemen Laba,Dewan Komisaris Independen. Keywords: Financial Distress, Institutional Ownership, Earnings Management, Independent Board of Commissioners |
| Subjects: | A Social Sciences > HB Economic Theory A Social Sciences > HF Commerce > HF5601 Accounting A Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | CORNELLA MEILANI CORNELLA |
| Date Deposited: | 24 Sep 2026 03:51 |
| Last Modified: | 24 Sep 2026 03:51 |
| URI: | http://eprint.unipma.ac.id/id/eprint/9735 |
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