Pengaruh Pengungkapan Sustainability Reporting Terhadap Manajemen Laba Riil (Studi Empiris Pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2018-2021)

Wulandari, Wulandari (2023) Pengaruh Pengungkapan Sustainability Reporting Terhadap Manajemen Laba Riil (Studi Empiris Pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2018-2021). Sarjana (S1) thesis, Universitas Islam "45" Bekasi.

[img] Text
PENDAHULUAN.pdf
Download (1MB)
[img] Text
BAB 1.pdf
Download (107kB)
[img] Text
BAB 2.pdf
Restricted to Repository staff only
Download (156kB) | Request a copy
[img] Text
BAB 3.pdf
Restricted to Repository staff only
Download (222kB) | Request a copy
[img] Text
BAB 4.pdf
Restricted to Repository staff only
Download (232kB) | Request a copy
[img] Text
BAB 5.pdf
Download (35kB)
[img] Text
DAFTAR PUSTAKA.pdf
Download (171kB)

Abstract

Wulandari (41183403180087) The Effect of Disclosure of Sustainability Reporting on Real Profit Management (Empirical Study of Energy Sector Companies Listed on the Indonesia Stock Exchange (IDX) in 2018-2021). xiv + 84 Pages + 13 Table + 1 Pictures + 9 Appendices Keywords: Sustainability Reporting and Real Profit Management. This study aims to determine whether sustainability reporting has an effect on real earnings management. The independent variable used in this study is sustainability reporting which is divided into three aspects, namely economic aspects, environmental aspects, and social aspects. While the dependent variable used in this study is real earnings management. The analytical method used in this study is the Multiple Linear Regression Test using the SPSS software application version 23. The type of data used is in the form of secondary data, namely financial report data and sustainability report data for Energy sector companies taken through the official website of the Indonesia Stock Exchange, namely www.idx.co.id and the company’s official website. The sampling technique used was purposive sampling with an observation period of 2018-2021, so that a total of 140 samples were obtained from 35 companies. Based on the partial test results, this study shows that sustainability reporting disclosures on economic aspects have a negative effect on real earnings management, while sustainability reporting disclosures on environmental and social aspects have no effect on real earnings management. So with this it is hoped that the next researcher can add other independent variables that are not used in this study. Bibliography: 36

Item Type: Thesis (TA, Skripsi, Tesis, Disertasi) (Sarjana (S1))
Contributors/Dosen Pembimbing,NIDN Dosen bisa diakses di LINK https://bit.ly/NIDNdosenunismabekasi:
ContributionContributors / Dosen PembimbingNIDN
UNSPECIFIEDCahyati, Ari Dewi-
Keywords / Kata Kunci: Sustainability Reporting, Manajemen Laba Riil
Subjects: Audit
Faculty: Fakultas Ekonomi > Akuntansi S1
Depositing User: Ms. Wulandari Wulandari
Date Deposited: 10 Feb 2023 03:16
Last Modified: 10 Feb 2023 03:16
URI: http://repository.unismabekasi.ac.id/id/eprint/2156

Actions (login required)

View Item View Item