M. RAMANSYAH, M. RAMANSYAH and Novriansa, Agil (2023) PENGARUH PENGUNGKAPAN DAN PERUBAHAN NILAI WAJAR PROPERTI INVESTASI DAN PENGAKUAN SEWA PEMBIAYAAN TERHADAP BIAYA AUDIT. Undergraduate thesis, Sriwijaya University.
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Abstract
PENELITIAN INI BERTUJUAN UNTUK MENGUJI PENGARUH PENGUNGKAPAN DAN PERUBAHAN NILAI WAJAR PROPERTI INVESTASI DAN PENGAKUAN SEWA PEMBIAYAAN TERHADAP BIAYA AUDIT. SAMPEL PENELITIAN INI ADALAH PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2021. HASIL PURPOSIVE SAMPLING MENUNJUKKAN JUMLAH DATA OBSERVASI YANG DIPEROLEH DALAM PENELITIAN INI SEBANYAK 356 PERUSAHAAN-TAHUN. TEKNIK ANALISIS DATA YANG DIGUNAKAN ADALAH REGRESI LINIER BERGANDA DENGAN SOFTWARE STATA. HASIL PENELITIAN INI MENUNJUKKAN BAHWA PENGUNGKAPAN DAN PERUBAHAN NILAI WAJAR PROPERTI INVESTASI TIDAK BERPENGARUH TERHADAP BIAYA AUDIT, SEMENTARA PENGAKUAN SEWA PEMBIAYAAN BERPENGARUH POSITIF TERHADAP BIAYA AUDIT.
Item Type: | Thesis (Undergraduate) |
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Uncontrolled Keywords: | Biaya Audit, Nilai Wajar, Properti Investasi, Sewa Pembiayaan |
Subjects: | H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing |
Divisions: | 01-Faculty of Economics > 62201-Accounting (S1) |
Depositing User: | M. Ramansyah |
Date Deposited: | 17 May 2023 01:59 |
Last Modified: | 17 May 2023 02:00 |
URI: | http://repository.unsri.ac.id/id/eprint/103365 |
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