Pengaruh carbon emission disclosure, company growth, kepemilikan pemegang saham terbesar, dan firm value terhadap real earnings management
Info Katalog
File Repositori
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2026
Pembimbing 1 : Hasnawati
Pembimbing 2 : Hasnawati
Kata Kunci : Carbon emission disclosure; Company growth; Real earnings management; Ownership by the largest share
Status Posting : Published
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2026_SK_SAK_023002404509_Halaman-Judul.pdf | ||
| 2. | 2026_SK_SAK_023002404509_Surat-Pernyataan-Revisi-Terakhir.pdf | 1 | |
| 3. | 2026_SK_SAK_023002404509_Surat-Hasil-Similaritas.pdf | 1 | |
| 4. | 2026_SK_SAK_023002404509_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
| 5. | 2026_SK_SAK_023002404509_Lembar-Pengesahan.pdf | 4 | |
| 6. | 2026_SK_SAK_023002404509_Pernyataan-Orisinalitas.pdf | 1 | |
| 7. | 2026_SK_SAK_023002404509_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 1 | |
| 8. | 2026_SK_SAK_023002404509_Bab-1.pdf | ||
| 9. | 2026_SK_SAK_023002404509_Bab-2.pdf |
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| 10. | 2026_SK_SAK_023002404509_Bab-3.pdf |
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| 11. | 2026_SK_SAK_023002404509_Bab-4.pdf |
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| 12. | 2026_SK_SAK_023002404509_Bab-5.pdf | ||
| 13. | 2026_SK_SAK_023002404509_Daftar-Pustaka.pdf | ||
| 14. | 2026_SK_SAK_023002404509_Lampiran.pdf |
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P Penelitian ini bertujuan untuk menguji carbon emission disclosure, company growth, kepemilikan pemegang saham terbesar dan firm value yang dapat mempengaruhi real earnings management. populasi yang diteliti adalah seluruh perusahaan sektor energi yang terdaftar di bursa efek indonesia (bei) yang berjumlah 57 perusahaan pada tahun 2022 hingga tahun 2024 dengan total data observasi yang diolah sebanyak 159 data, setelah dilakukan eliminasi terhadap 12 data outlier. teknik analisis data menggunakan regresi data panel yang diproses melalui perangkat lunak eviews. berdasarkan analisis menggunakan model random effect yang telah dilakukan, diperoleh kesimpulan bahwa carbon emission disclosure, company growth, dan kepemilikan pemegang saham terbesar berpengaruh negatif terhadap real earnings management sedangkan firm value tidak berpengaruh terhadap real earnings management.
T This study aims to examine how carbon emission disclosure, company growth, ownership by the largest shareholder, and firm value may influence real earnings management. the study population consists of all energy sector companies listed on the indonesia stock exchange (idx), totaling 57 companies in 2022 until 2024, with a total of 159 observations after eliminating 12 outliers. data analysis was conducted using panel data regression processed through eviews software. based on the analysis using a randomeffects model, it was concluded that carbon emission disclosure, company growth, and ownership by the largest shareholder have a negative effect on real earnings management, while firm value has no effect on real earnings management.
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Universitas
Fakultas
- FH (2292)
- FEB (7695)
- FK (2100)
- FKG (4018)
- FTSP (1175)
- FTI (4119)
- FTKE (2590)
- FALTL (1968)
- FSRD (798)