PENGARUH KUALITAS AUDIT, LEVERAGE, DAN KOMITE AUDIT TERHADAP MANIPULASI AKTIVITAS RIIL PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI YANG TERDAFTAR DI BEI TAHUN 2020-2022

RAHAYU, LUTHFIYAH and Rohman, Abdul (2024) PENGARUH KUALITAS AUDIT, LEVERAGE, DAN KOMITE AUDIT TERHADAP MANIPULASI AKTIVITAS RIIL PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI YANG TERDAFTAR DI BEI TAHUN 2020-2022. Undergraduate thesis, Sriwijaya University.

	Text RAMA_62201_01031282025108 .pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (920kB) | Request a copy
	Text RAMA_62201_01031282025108_TURNITIN.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (13MB) | Request a copy
	Text RAMA_62201_01031282025108_0219077203_01_front_ref.pdf - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (460kB)
	Text RAMA_62201_01031282025108_0219077203_02.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (133kB) | Request a copy
	Text RAMA_62201_01031282025108_0219077203_03.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (177kB) | Request a copy
	Text RAMA_62201_01031282025108_0219077203_04.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (162kB) | Request a copy
	Text RAMA_62201_01031282025108_0219077203_05.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (17kB) | Request a copy
	Text RAMA_62201_01031282025108_0219077203_06_ref.pdf - Bibliography Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (78kB) | Request a copy
	Text RAMA_62201_01031282025108_0219077203_07_lamp.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (174kB) | Request a copy

Abstract

Penelitian ini bertujuan untuk mengukur dan memberikan bukti empiris mengenai pengaruh kualitas audit, leverage, dan komite audit terhadap manipulasi aktivitas riil. Penelitian ini merupakan penelitian kuantitatif dan data yang digunakan adalah data sekunder yang diolah menggunakan analisis regresi linier berganda melalui program SPSS. Populasi penelitian adalah seluruh perusahaan manufaktur sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2020-2022. Penelitian ini menggunakan 72 sampel yang dipilih menggunakan metode purposive sampling. Hasil penelitian menunjukkan bahwa kualitas audit dan komite audit berpengaruh negatif dan signifikan terhadap manipulasi aktivitas riil. Sedangkan leverage tidak berpengaruh terhadap manipulasi aktivitas riil. This study aims to measure and provide empirical evidence regarding the influence of audit quality, leverage, and audit committee on real activity manipulation. This is a quantitative study using secondary data processed through multiple linear regression analysis using SPSS. The research population consists of all manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange from 2020 to 2022. The study uses a sample of 72 companies selected through purposive sampling. The results indicate that audit quality and audit committee have a negative and significant effect on real activity manipulation, while leverage does not have an effect on real activity manipulation.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Manipulasi Aktivitas Riil, Kualitas Audit, Leverage, Komite Audit
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Luthfiyah Rahayu
Date Deposited:	18 Sep 2024 05:00
Last Modified:	18 Sep 2024 05:00
URI:	http://repository.unsri.ac.id/id/eprint/157464

Actions (login required)

View Item