PENGARUH KUALITAS AUDIT, KOMITE AUDIT, ASIMETRI INFORMASI, PROFITABILITAS, DAN FINANCIAL DISTRESS TERHADAP MANAJEMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BEI TAHUN 2019-2021)

BASYEBAN, MUHAMMAD ARIF and Aspahani, Aspahani (2024) PENGARUH KUALITAS AUDIT, KOMITE AUDIT, ASIMETRI INFORMASI, PROFITABILITAS, DAN FINANCIAL DISTRESS TERHADAP MANAJEMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BEI TAHUN 2019-2021). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the effect of audit quality, audit committee, asymmetric information, profitability, and financial distress on earnings management. The population used in this study are State-Owned Companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. Sample collection using purposive sampling method from 22 sample companies with a total of 66 observation data. The type of data used is secondary data from annual reports obtained through the website www.idx.co.id. This study is a quantitative descriptive study. Data analysis technique used is multiple linear regression analysis using SPSS software version 29. The results showed that audit quality and financial distress have a negative and significant effect on earnings management. Audit committee and asymmetric information have no significant effect on earnings management, while profitability has a positive and significant effect on earnings management.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Kualitas Audit, Komite Audit, Asimetri Informasi, Profitabilitas, Financial Distress, Manajemen Laba
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Muhammad Arif Basyeban
Date Deposited:	30 Aug 2024 05:56
Last Modified:	30 Aug 2024 05:56
URI:	http://repository.unsri.ac.id/id/eprint/156490

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