PENGARUH FINANCIAL DISTRESS, OWNERSHIP, CG INDEX TERHADAP ACCURAL EARNING MANAGEMENT; STOCK LIQUIDITY SEBAGAI VARIABEL MODERASI

Mardianto Mardianto, Vivian Simdy

Abstract


Penelitian ini bertujuan untuk mengeksplorasi pengaruh kesulitan keuangan, struktur kepemilikan, dan Corporate Governance Index (CGI) terhadap manajemen laba akrual pada perusahaan LQ45 di Bursa Efek Indonesia. Selain itu, penelitian ini mengkaji peran likuiditas saham sebagai variabel moderasi sebelum dan setelah pandemi COVID-19. Hasil menunjukkan bahwa kesulitan keuangan, kepemilikan institusional, dan kepemilikan konsentrasi memiliki hubungan signifikan terhadap manajemen laba akrual terutama setelah pandemi. Temuan ini menunjukkan bahwa pandemi COVID-19 memperkuat pengaruh faktor-faktor tersebut terhadap praktik manajemen laba perusahaan. CGI ditemukan tidak memiliki pengaruh signifikan, sementara likuiditas saham menjadi faktor moderasi yang signifikan pada beberapa variabel

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DOI: https://doi.org/10.33373/mja.v18i2.7031

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