PENGARUH FINANCIAL STABILITY, PROFITABILITAS, DAN IMPLEMENTASI GOOD CORPORATE GOVERNANCE TERHADAP FRAUDULENT FINANCIAL REPORTING PADA PERUSAHAAN PERBANKAN SWASTA DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MODERATING YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI

Abstrak

The purpose of this study is to see the effect of financial stability, profitability, and implementation of good corporate governance partially on earnings management. This study also has the aim of proving earnings management as a moderating variable. This type of research used in this research is quantitative research. The sampling technique used non-probability sampling with the population purposive sampling method and this sample was 21 private banking companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The type of data used is secondary data obtained through the company's annual report. Data analysis used SPSS version 22 for windows for descriptive analysis and WrapPLS version 8 for hypothesis testing. The results of this study indicate that: financial stability has a significant positive effect on fraudulent financial reporting, profitability has a significant positive effect on fraudulent financial reporting, implementation of good corporate governance has a significant negative effect on fraudulent financial reporting, earnings management does not moderate the effect of financial stability on fraudulent financial reporting, management profit moderates the effect of profitability on fraudulent financial reporting, earnings management moderates the effect of GCG implementation on fraudulent financial reporting.