PENGARUH KUALITAS AUDITOR TERHADAP MANIPULASI AKTIVITAS RIIL DI PERUSAHAAN BADAN USAHA MILIK NEGARA (BUMN) YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2020

PRATIWI, CHOMSAH NOVIANTI and Burhanuddin, Burhanuddin and Donata, Efva Octavina (2022) PENGARUH KUALITAS AUDITOR TERHADAP MANIPULASI AKTIVITAS RIIL DI PERUSAHAAN BADAN USAHA MILIK NEGARA (BUMN) YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2020. Undergraduate thesis, Sriwijaya University.

	Text RAMA_62201_01031181823024.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (1MB) | Request a copy
	Text RAMA_62201_01031181823024_TURNITIN.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (7MB) | Request a copy
Preview	Text RAMA_62201_01031181823024_0028085803_0026108603_01_front_ref.pdf - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (1MB) | Preview
	Text RAMA_62201_01031181823024_0028085803_0026108603_02.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (223kB) | Request a copy
	Text RAMA_62201_01031181823024_0028085803_0026108603_03.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (237kB) | Request a copy
	Text RAMA_62201_01031181823024_0028085803_0026108603_04.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (179kB) | Request a copy
	Text RAMA_62201_01031181823024_0028085803_0026108603_05.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (47kB) | Request a copy
	Text RAMA_62201_01031181823024_0028085803_0026108603_06_ref.pdf - Bibliography Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (198kB) | Request a copy
	Text RAMA_62201_01031181823024_0028085803_0026108603_07_lamp.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (87kB) | Request a copy

Abstract

This study aims to examine the effect of auditor quality on real activity manipulation. The type of data used is secondary data in the form of company annual reports. The method used in this study is a quantitative method. The research population is 20 State-Owned Enterprises (BUMN) listed on the Indonesia Stock Exchange for the 2018-2020 period. Sampling using purposive sampling method with a total sample of 57 companies.The research data analysis technique used the Software Statistical Program for Social (SPSS) version 22 with descriptive statistics and simple linear regression. The results showed that auditor quality had no effect on real activity manipulation through abnormal Cash Flow Operations (CFO), abnormal Production Cost (PROD) and abnormal Discretionary Expenses (DISC).

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Kualitas Auditor, Manipulasi Aktivitas Riil, Abnormal CFO, Abnormal DISC, dan Abnormal PROD
Subjects:	R Medicine > RA Public aspects of medicine > RA399 Regulation of medical practice. Evaluation and quality control of medical care. Medical audit
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Chomsah Novianti Pratiwi
Date Deposited:	24 Mar 2022 08:29
Last Modified:	24 Mar 2022 09:05
URI:	http://repository.unsri.ac.id/id/eprint/66930

Actions (login required)

View Item