PENGARUH KUALITAS AUDIT, KOMITE AUDIT, PROFITABILITAS DAN LEVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2018

PATIH, PRAMUDYA TANZILAL and Saftiana, Yulia and Kalsum, Umi (2021) PENGARUH KUALITAS AUDIT, KOMITE AUDIT, PROFITABILITAS DAN LEVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2018. Undergraduate thesis, Sriwijaya University.

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Abstract

Earning Management is a profit manipulation by the management in which caused as a result of an agency problem due to the conflict of interest between the owner and the management of the company. This study aims to examine the effect of Audit Quality, Audit Committee, Profitability and Leverage on Earning Management. The data used in this research is secondary data, with the sample of 58 manufacturing companies listed on the Indonesia Stock Exchange over the period of five years (2014-2018). This study uses multiple linear regression analysis. The result of this study, based on the value of ttabel 1,968, indicates Audit Quality, Profitability and Leverage has an effect on Earning Management, while Audit Committee variable has no effect on Earning Management in which proven by the value of thitung – 1,189 with the significancy of 0,236. Keywords: Earning Management, Audit Quality, Audit Committee, Profitability, Leverage, Multiple Linear Regression

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Manajemen Laba, Kualitas Audit, Komite Audit, Profitabilitas, Leverage, Analisis Regresi Linear Berganda
Subjects:	H Social Sciences > HB Economic Theory > HB522-715 Income. Factor shares
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Pramudya Tanzilal Patih
Date Deposited:	02 Jun 2021 04:26
Last Modified:	02 Jun 2021 04:26
URI:	http://repository.unsri.ac.id/id/eprint/47326

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