PENGARUH FINANCIAL DISTRESS DAN CASH HOLDING TERHADAP EARNINGS MANAGEMENT DENGAN INTERNAL CONTROL SEBAGAI VARIABEL MODERASI

Verrel, Christopher (2024) PENGARUH FINANCIAL DISTRESS DAN CASH HOLDING TERHADAP EARNINGS MANAGEMENT DENGAN INTERNAL CONTROL SEBAGAI VARIABEL MODERASI. Masters thesis, Magister Akuntansi.

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Abstract

The purpose of this research is to analyze the effect of financial distress and cash
holding on earnings management moderated by internal control. This research uses
accrual earnings management as the dependent variable and this research uses
internal control as a moderating variable which is still rarely used in earnings
management related research. Researchers hypothesize that there is a positive
relationship between financial distress and accrual earnings management and a
negative relationship between cash holding and accrual earnings management,
while internal control can weaken the relationship between financial distress and
accrual earnings management and internal control can strengthen the relationship
between cash holding and accrual earnings management. The data analysis
technique in this study uses multiple linear regression analysis to analyze the
relationship between independent and dependent variables and moderation
regression analysis to analyze moderation variables. The results of this study
indicate that financial distress has a positive effect on earnings management and
cash holding has a negative effect on earnings management while internal control
has no effect on the interaction between financial distress and cash holding on
earnings management.
Keywords: Earnings Management, Internal Control

Penelitian ini bertujuan untuk menganalisis pengaruh financial distress dan cash
holding terhadap earnings management yang dimoderasi oleh internal control.
Penelitian ini menggunakan accrual earnings management sebagai variabel
dependen dan penelitian ini menggunakan internal control sebagai variabel
moderasi yang masih jarang digunakan dalam penelitian terkait earnings
management. Peneliti menghipotesiskan bahwa terdapat hubungan yang positif
antara financial distress dengan accrual earnings management dan hubungan
negatif antara cash holding dengan accrual earnings management, sedangkan
internal control mampu memperlemah hubungan financial distress dengan accrual
earnings management dan internal control mampu memperkuat hubungan cash
holding dengan accrual earnings management. Teknik analisis data pada penelitian
ini menggunakan analisis regresi linear berganda untuk menganalisis hubungan
antara variabel independent dengan dependen dan analisis regresi moderasi untuk
menganalisis variabel moderasi. Hasil penelitian ini menyimpulkan bahwa
financial distress berpengaruh positif terhadap earnings management dan cash
holding berpengaruh negatif terhadap earnings management sedangkan internal
control tidak berpengaruh terhadap interaksi financial distress dan cash holding
terhadap earnings management.
Kata Kunci: Earnings Management, Internal Control

Item Type:	Thesis (Masters)
Subjects:	Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions:	Fakultas Ekonomi > Akuntansi
Depositing User:	FE Perpus
Date Deposited:	15 Jul 2025 06:33
Last Modified:	15 Jul 2025 06:33
URI:	https://repotest.untar.ac.id/id/eprint/47791

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