PENGARUH PRUDENCE, GENDER CEO DAN TENURE CEO TERHADAP EARNINGS MANAGEMENT DENGAN AUDIT COMMITTEE SEBAGAI VARIABEL MODERASI (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2020-2023)

RAHMAWATI, NINING (2025) PENGARUH PRUDENCE, GENDER CEO DAN TENURE CEO TERHADAP EARNINGS MANAGEMENT DENGAN AUDIT COMMITTEE SEBAGAI VARIABEL MODERASI (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2020-2023). S1 thesis, Universitas PGRI Madiun.

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Abstract

The Effect of Prudence, CEO Gender, and CEO Tenure towards Earnings Management with the Audit Committee as a Moderating Variable (A Study of Manufacturing Companies Listed on the Indonesia Stock Exchange, in the period of 2020-2023). This study aims to empirically demonstrate the effect of Prudence, CEO Gender, and CEO Tenure towards Earnings Management, with the Audit Committee as a moderating variable. The research method used was quantitative research, with secondary data sources. The population in this study was manufacturing companies listed on the Indonesia Stock Exchange in the period of 2020-2023, with a sample size of 102 companies. The data analysis technique used was Moderated Regression Analysis (MRA) with SPSS 25. The results show that Prudence has a significant positive effect towards Earnings Management. CEO Gender has a significant negative effect towards Earnings Management. CEO Tenure has a significant negative effect towards Earnings Management. The Audit Committee cannot moderate the effect of Prudence towards Earnings Management. However, the Audit Committee can moderate the effect of CEO Gender and CEO Tenure towards Earnings Management. This research is expected to provide insight into how prudence, CEO gender, and CEO tenure influence earnings management, with the audit committee as a moderating variable. Furthermore, this research also makes a significant contribution to understanding the dynamics of corporate governance and financial reporting quality. Keywords: Audit Committee, Earnings Management, CEO Gender, Prudence, CEO Tenure.

Item Type: Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci: Audit Committee; Earnings Management; CEO Gender; Prudence; CEO Tenure
Subjects: A Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Manajemen
Depositing User: NINING RAHMAWATI NINING
Date Deposited: 17 Oct 2025 06:09
Last Modified: 17 Oct 2025 06:09
URI: http://eprint.unipma.ac.id/id/eprint/5275

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