Pengaruh Corporate Governance, Kualitas Audit Dan Credit Risk Terhadap Manajemen Laba Serta Dampaknya Terhadap Nilai Perusahaan Perbankan Di Bursa Efek Indonesia Tahun 2018-2022
Keywords:
Corporate Governance, Audit Quality, Credit Risk, Profit Management, Company ValueAbstract
The research aims to examine and analyze corporate governance, audit quality and credit risk on earnings management and their impact on banking company value. The method used in research is a quantitative method. The sample used in the research was 20 companies from 47 companies included in the Indonesian Stock Exchange banking companies. Research entitled the influence of corporate governance, audit quality and credit risk on earnings management and its impact on the value of banking companies on the Indonesian stock exchange in 2018-2022. The data was processed using Eviews 12 software. Research data analysis used panel data regression analysis and moderated regression analysis. The model selection used the Chow Test, Hausmant Test and Lagrange Multiplier Test, showing the results that the best model used in the research was the Common Effect Model. Hypothesis test results show that Corporate Governance has a significant negative effect on Profit Management, Audit Quality has a significant negative effect on Profit Management, Credit Risk has a significant positive effect on Profit Management. Corporate Governance, Audit Quality and Credit Risk simultaneously have a significant positive effect on Profit Management, Profit Management has a significant negative effect on Company Value in banking companies listed on the Indonesia Stock Exchange during the 2018-2022 period. The results of the coefficient of determination test produce a value of 0.713584, which means that variations in changes in the ups and downs of Profit Management can be explained by the Corporate Governance, Audit Quality and Credit Risk variables amounting to 71.3584% while the remaining 28.6416% can be explained by other variables not examined in the research This.
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