ANALISIS PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KUALITAS LABA DAN MANAJEMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2017)

WARDANI, RYZKA AMALIA and Fuadah, Luk Luk and Abukosim, Abukosim (2019) ANALISIS PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KUALITAS LABA DAN MANAJEMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2017). Undergraduate thesis, Sriwijaya University.

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Abstract

This research aim to impact of audit committee characteristics towards earnings quality practices and earnings management practices. This analysis uses independent variables, namely the size of the audit committee, the independence of the audit committee, and the frequency of audit meetings. And the dependent variable is earnings quality and earnings management. The sample selection in this study used a purposive sampling method in manufacturing companies listed on the Indonesia Stock Exchange for the period 2013-2017. The research sample was 54 companies. This study uses multiple linear regression tests to determine the effect of independent variables on the dependent variable. The results of this study indicate that the size of the audit committee and the number of audit committee meetings have an influence on earnings quality practices and earnings management. However, the independence of the audit committee in this study does not affect the practice of earnings quality and earnings management.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Ukuran komite audit, Jumlah pertemuan komite audit, Independensi komite audit, Kualitas laba, Manajemen laba
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance > HJ9-9940 Public finance
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 3604 not found.
Date Deposited:	11 Dec 2019 04:53
Last Modified:	11 Dec 2019 04:53
URI:	http://repository.unsri.ac.id/id/eprint/21084

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