PENGARUH PANDEMI COVID-19, OPINI AUDIT, REPUTASI AUDITOR DAN EFEKTIVITAS KOMITE AUDIT TERHADAP MANAJEMEN LABA (STUDI PADA PERUSAHAAN SEKTOR TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2022)

NATHASYIA, NATHASYIA and Saftiana, Yulia (2024) PENGARUH PANDEMI COVID-19, OPINI AUDIT, REPUTASI AUDITOR DAN EFEKTIVITAS KOMITE AUDIT TERHADAP MANAJEMEN LABA (STUDI PADA PERUSAHAAN SEKTOR TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2022). Undergraduate thesis, Sriwijaya University.

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh reputasi auditor dan efektivitas komite audit terhadap manajemen laba sebelum dan selama pandemi COVID-19.Pengambilan sampel dilakukan dengan metode purposive sampling dengan total sampel sebanyak 90 sampel. Teknik analisis yang digunakan adalah Regresi Data Panel menggunakan aplikasi pendukung STATA 17. Hasil penelitian menunjukkan bahwa variabel reputasi auditor sebelum dan selama pandemi COVID-19 tidak berpengaruh terhadap manajemen laba akrual (Accrual Earnings Management) dan manajemen laba rill (Rill Earnings Management) dan variabel efektivitas komite audit sebelum pandemi COVID-19 berpengaruh terhadap manajemen laba akrual namun efektivitas komite audit selama pandemi tidak berpengaruh terhadap manajemen laba akrual (Accrual Earnings Management). Variabel efektivitas komite audit sebelum dan selama pandemi COVID-19 tidak berpengaruh terhadap manajemen laba rill (Rill Earnings Management).

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Manajemen Laba, Reputasi Auditor, Efektivitas Komite Audit
Subjects:	H Social Sciences > HB Economic Theory > HB535-551 Interest H Social Sciences > HB Economic Theory > HB601 Profit H Social Sciences > HC Economic History and Conditions > HC79 Special topics Including air pollution, automation, consumer demand, famines, flow of funds, etc. H Social Sciences > HE Transportation and Communications > HE1-9990 Transportation and communications H Social Sciences > HE Transportation and Communications > HE5601-5725 Automotive transportation Including trucking, bus lines, and taxicab service H Social Sciences > HE Transportation and Communications > HE561-971 Shipping H Social Sciences > HE Transportation and Communications > HE5880-5990 Express service H Social Sciences > HG Finance > HG4301-4480.9 Trust services. Trust companies
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Nathasyia Nathasyia
Date Deposited:	22 Jan 2024 00:54
Last Modified:	22 Jan 2024 00:54
URI:	http://repository.unsri.ac.id/id/eprint/138928

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