Ramadina, Kamelia (2026) Pengaruh Kualitas Audit, Pengungkapan ESG, Kepemilikan Institusional terhadap Manajemen Laba. Sarjana (S1) thesis, Universitas Muhammadiyah Indonesia.
![[thumbnail of PENDAHULUAN.pdf]](http://repository.umindonesia.ac.id/style/images/fileicons/text.png "PENDAHULUAN.pdf") |
Text
PENDAHULUAN.pdf Download (1MB) |
|
Text
BAB 1.pdf Download (133kB) |
|
Text
BAB 2.pdf Restricted to Repository staff only Download (344kB) | Request a copy |
|
Text
BAB 3.pdf Restricted to Repository staff only Download (319kB) | Request a copy |
|
Text
BAB 4.pdf Restricted to Repository staff only Download (284kB) | Request a copy |
|
Text
BAB 5.pdf Download (147kB) |
|
Text
Daftar Pustaka.pdf Download (126kB) |
Abstract
This study aims to analyze the influence of audit quality, ESG disclosure, and institutional ownership on earnings management in healthcare and logistics- transportation sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The study is motivated by the continued occurrence of earnings management practices among public companies in Indonesia, which can undermine the credibility of financial statements. Based on Stakeholder Theory, companies have a responsibility to present financial information that is transparent, reliable, and relevant to all stakeholders. Consequently, audit quality, ESG disclosure, and institutional ownership are viewed as mechanisms capable of enhancing transparency, accountability, and oversight effectiveness, thereby curbing earnings management practices.
This study employs a quantitative approach using secondary data obtained from companies' annual reports and sustainability reports. A purposive sampling method was used based on established criteria. Data analysis was conducted using panel data regression with the aid of EViews 12 software. Earnings management was measured using the Modified Jones Model; audit quality was proxied by the size of the Public Accounting Firm (Big Four vs. Non-Big Four); ESG disclosure was measured based on the Global Reporting Initiative (GRI) index; and institutional ownership was measured by the percentage of shares held by institutions relative to total outstanding shares.
| Item Type: | Thesis (TA, Skripsi, Tesis, Disertasi) (Sarjana (S1)) |
|---|---|
| Contributors/Dosen Pembimbing,NIDN Dosen bisa diakses di LINK https://bit.ly/NIDNdosenunismabekasi: | Contribution Contributors / Dosen Pembimbing NIDN UNSPECIFIED Chairunnisa, Nurlaila Maysaroh 0408068903 |
| Keywords / Kata Kunci: | Audit Quality, ESG Disclosure, Institutional Ownership, Earnings Management |
| Subjects: | Akuntansi Keuangan Audit Manajemen Keuangan |
| Faculty: | Fakultas Ekonomi > Akuntansi S1 |
| Depositing User: | Ms. Kamelia Ramadina |
| Date Deposited: | 06 Aug 2026 09:12 |
| Last Modified: | 06 Aug 2026 09:12 |
| URI: | http://repository.umindonesia.ac.id/id/eprint/10479 |
Actions (login required)
 |
View Item |