PENGARUH BIAYA AUDIT, KUALITAS AUDIT, DAN AUDIT TENURE TERHADAP MANAJEMEN LABA (STUDI EMPIRIS DI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DALAM BEI TAHUN 2019-2021)

RATU, GRACETIKA and Listya, Anisa (2023) PENGARUH BIAYA AUDIT, KUALITAS AUDIT, DAN AUDIT TENURE TERHADAP MANAJEMEN LABA (STUDI EMPIRIS DI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DALAM BEI TAHUN 2019-2021). Undergraduate thesis, Sriwijaya University.

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Abstract

The purpose of this research to examine the effect of Audit Fees, Audit Quality, and Audit Tenure on Earnings Management in Manufacturing Companies that listed on the IDX in 2019-2021. Earnings management measured by the Discretionary Accrual Modified Jones Model. The method of the research is quantitative and using secondary data. The population of this study is manufacturing companies that listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The sampling technique use Purposive Sampling. Based on re-defind criteria, obtained a sample of 69 companies. The method of collecting the data, this research use documentation method. The analysis method of the study used Multiple Linear Regression Analysis. The results of the research show that audit fees has negative effect and significant on earnings management, while audit quality and audit tenure has no significant effect on earnings management.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Manajemen Laba, Biaya Audit, Kualitas Audit, dan Audit Tenure
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Gracetika Ratu
Date Deposited:	30 Mar 2023 04:27
Last Modified:	30 Mar 2023 04:27
URI:	http://repository.unsri.ac.id/id/eprint/92013

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