PENGARUH GOOD CORPORATE GOVERNANCE, PROFITABILITAS DAN STRYKTUR MODAL DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN BUMN TAHUN 2021-2025

KUMALASARI, JENIVA DWI INDAH (2026) PENGARUH GOOD CORPORATE GOVERNANCE, PROFITABILITAS DAN STRYKTUR MODAL DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN BUMN TAHUN 2021-2025. S1 thesis, Universitas PGRI Madiun.

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COVER-DAFTAR LAMPIRAN.pdf
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ABSTRAK INDO&INGGRIS.pdf
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Abstract

This study aims to empirically examine the role of earnings management as a moderating variable in the effect of good corporate governance, profitability, and capital structure on firm value. This is a quantitative study, with data processed using SPSS. The population consists of state-owned enterprises (BUMN) listed on the Indonesia Stock Exchange that published financial and sustainability reports during the 2021–2025 period. The sample was selected using purposive sampling, resulting in 24 companies. The data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results show that good corporate governance has no effect on firm value; profitability has a significant positive effect on firm value; and capital structure has a negative effect on firm value. Earnings management does not moderate the effect of good corporate governance on firm value, but it does moderate the effects of profitability and capital structure on firm value.

Item Type: Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci: Good corporate governance, profitabilitas, struktur modal, manajemen laba.
Subjects: A Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: INDAH DWI JENIVA
Date Deposited: 20 Oct 2026 04:23
Last Modified: 20 Oct 2026 04:23
URI: http://eprint.unipma.ac.id/id/eprint/10284

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