| NIM | C1C021108 |
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| Namamhs | NABILA INDRIA FAJRI |
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| Judul Artikel | PENGARUH MANAGERIAL ABILITY, STRUKTUR MODAL, KOMPENSASI BONUS, KUALITAS AUDIT, DAN PANDEMI COVID-19 TERHADAP MANAJEMEN LABA |
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| Abstrak (Bhs. Indonesia) | Penelitian ini bertujuan untuk menganalisis pengaruh managerial ability, struktur modal, kompensasi bonus, kualitas audit, dan pandemi COVID-19 terhadap manajemen laba pada perusahaan sektor kesehatan yang terdaftar di Bursa Efek Indonesia selama periode 2018–2023, dengan menggunakan agency theory sebagai landasan teoritis. Data yang digunakan adalah data sekunder dari laporan keuangan tahunan delapan perusahaan yang dipilih melalui metode purposive sampling. Analisis dilakukan dengan statistik deskriptif, uji asumsi klasik, regresi data panel, uji koefisien determinasi, uji F, dan uji hipotesis. Hasil penelitian menunjukkan bahwa managerial ability dan struktur modal berpengaruh positif terhadap manajemen laba, sedangkan kompensasi bonus berpengaruh negatif. Kualitas audit dan pandemi COVID-19 tidak berpengaruh terhadap praktik manajemen laba. |
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| Abtrak (Bhs. Inggris) | This study aims to analyze the effect of managerial ability, capital structure, bonus compensation, audit quality, and the COVID-19 pandemic on earnings management in healthcare sector companies listed on the Indonesia Stock Exchange during the 2018–2023 period, using agency theory as the theoretical foundation. The data used in this research are secondary data obtained from the annual financial reports of eight companies selected through purposive sampling. The data analysis techniques employed include descriptive statistics, classical assumption tests, panel data regression analysis, coefficient of determination test, F-test, and hypothesis testing. The results indicate that managerial ability and capital structure have a positive effect on earnings management, while bonus compensation has a negative effect. On the other hand, audit quality and the COVID-19 pandemic do not have a significant impact on earnings management practices. |
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| Kata kunci | Managerial ability, struktur modal, kompensasi bonus, kualitas audit, pandemi covid-19, manajemen laba, sektor kesehatan. |
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| Pembimbing 1 | Prof. Drs. Bambang Agus Pramuka, M.Acc., Ak., Ph.D |
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| Pembimbing 2 | |
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| Pembimbing 3 | |
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| Tahun | 2025 |
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| Jumlah Halaman | 24 |
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| Tgl. Entri | 2025-05-05 09:39:43.675192 |
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