PENGARUH LEVERAGE, GROWTH, AUDIT TENURE, OPINI AUDIT DAN KOMPENSASI BONUS TERHADAP MANAJEMEN LABA (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA)

SAVIRA, IMEL and Saftiana, Yulia and Kalsum, Umi (2021) PENGARUH LEVERAGE, GROWTH, AUDIT TENURE, OPINI AUDIT DAN KOMPENSASI BONUS TERHADAP MANAJEMEN LABA (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA). Undergraduate thesis, Sriwijaya University.

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Abstract

Earnings management is a situation that is carried out by management in order to preparing financial reports for external parties, so it can increase, decrease, and even out of the profits of the company being managed in the current period without causing an increase. This study aims to determine the effect of growth, audit tenure, audit opinion, and bonus compensation on earnings management. The type of data used in this study is secondary data in the form of company annual report. Population of this research is manufacturing companies listed in Indonesia Stock Exchange during the period of 2015 - 2019. The total samples are 100 samples. This study used multiple linier regression with SPSS 26.0. The result of this study show that leverage, growth, audit tenure, audit opinion, and bonus compensation have no effect on earnings management. Limitations of this study are only uses manufacturing companies listed in Indonesia Stock Exchange and only companies that piblishes their financial reports in rupiah currency. Further research is recommended to increase the observation period in order to describe the real situation.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Leverage, Growth, Audit Tenure, Opini Audit, Kompensasi Bonus, Manajemen Laba
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Imel Savira
Date Deposited:	14 Sep 2021 07:57
Last Modified:	14 Sep 2021 07:57
URI:	http://repository.unsri.ac.id/id/eprint/53986

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