PENGARUH KUALITAS AUDIT, OPINI AUDIT GOING CONCERN, DAN LEVERAGE TERHADAP MANAJEMEN LABA ( STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2018)

SIAHAAN, WINNER MARNAEK and Delamat, Harun and Abukosim, Abukosim (2019) PENGARUH KUALITAS AUDIT, OPINI AUDIT GOING CONCERN, DAN LEVERAGE TERHADAP MANAJEMEN LABA ( STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2018). Undergraduate thesis, Sriwijaya University.

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Abstract

Penelitian ini bertujuan untuk menganalisis dan memberikan bukti empiris pengaruh kualitas audit, opini audit going concern, dan leverage terhadap manajemen laba. Populasi dalam penelitian ini adalah laporan keuangan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2014-2018. Metode statistik menggunakan analisis regresi linear menggunakan software SPSS 25 dengan pengujian hipotesis uji statistik T dan uji F. Hasil penelitian ini menunjukkan bahwa kualitas audit, opini audit going concern, leverage, secara parsial (individu) maupun simultan (bersama-sama) tidak berpengaruh sigifikan terhadap manajemen laba. Kata Kunci : Kualitas Audit, Opini Audit Going Concern, Leverage, Manajemen Laba.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Kualitas Audit, Opini Audit Going Concern, Leverage, Manajemen Laba.
Subjects: H Social Sciences > HB Economic Theory > HB71-74 Economics as a science. Relation to other subjects
H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Users 5166 not found.
Date Deposited: 04 Feb 2020 04:09
Last Modified: 04 Feb 2020 04:09
URI: http://repository.unsri.ac.id/id/eprint/26944

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