Ningrum, Nurhardika (2024) PENGARUH PENGUNGKAPAN LINGKUNGAN TERHADAP MANIPULASI AKTIVITAS RIIL (Studi Empiris Pada Perusahaan Sektor Energi yang Terdaftar di BEI 2019-2022). Sarjana (S1) thesis, Universitas Islam 45.
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Abstract
Nurhardika Ningrum (41183403170063) The Effect of Environmental Disclosure on Real Activity Manipulation (Empirical Study on Energy Sector Companies Listed on the IDX 2019-2022) xiv + 65 pages + 12 Tables + 1 Figure + 9 Appendices Keywords: Environmental Disclosure and Real Activity Manipulation This study aims to determine whether environmental disclosure has an effect on real earnings management. The independent variable used in this study is environmental disclosure. While the dependent variable used in this study is real earnings management through AbnCFO. With size, ROA, and leverage as control variables. The analysis method used in this study is the Multiple Linear Regression Test using the SPSS software application version 20. The type of data used is secondary data, namely financial report data and sustainability report data on Energy sector companies taken from the official website of the Indonesia Stock Exchange, namely www.idx.co.id and the company's official website. The sampling technique used is purposive sampling with an observation period of 2019-2022, so that the samples obtained are 40 samples from 10 companies. Based on the results of partial testing, this study shows that environmental disclosure has no effect on real earnings management through AbnCFO. Therefore, it is hoped that subsequent researchers can add other independent variables that are not used in this study. Bibliografy : 22
| Item Type: | Thesis (TA, Skripsi, Tesis, Disertasi) (Sarjana (S1)) | ||||||
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| Contributors/Dosen Pembimbing,NIDN Dosen bisa diakses di LINK https://bit.ly/NIDNdosenunismabekasi: |
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| Keywords / Kata Kunci: | Pengungkapan Lingkungan, Manipulasi Aktivitas Riil | ||||||
| Subjects: | Akuntansi Keuangan Audit Manajemen Keuangan |
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| Faculty: | Fakultas Ekonomi > Akuntansi S1 | ||||||
| Depositing User: | Ms. Nurhadika Ningrum | ||||||
| Date Deposited: | 08 Aug 2024 03:57 | ||||||
| Last Modified: | 08 Aug 2024 03:57 | ||||||
| URI: | http://repository.unismabekasi.ac.id/id/eprint/5998 |
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