PENGARUH KUALITAS AUDIT, KOMISARIS INDEPENDEN DAN KOMITE AUDIT TERHADAP MANIPULASI AKTIVITAS RIIL PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI YANG TERDAFTAR DI BEI TAHUN 2016-2019

ANGGRAINI, ANGGI and Dewi, Kencana and Yusnaini, Yusnaini (2022) PENGARUH KUALITAS AUDIT, KOMISARIS INDEPENDEN DAN KOMITE AUDIT TERHADAP MANIPULASI AKTIVITAS RIIL PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI YANG TERDAFTAR DI BEI TAHUN 2016-2019. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to determine and obtain the empirical evidence about the effect of audit quality, independent commissioner and audit committee on real activity manipulation. This research use a quantitative approach and the data used is secondary data which is measured using multiple linear regression-based methods with SPSS software. The population in this study is manufacturing company of consumer goods sector listed on Indonesia Stock Exchange from 2016 to 2019. This research used 164 samples which determined based on purposive sampling method. The results showed that only audit committee had a significant negative effect on real activity manipulation. While other variables such audit quality, the composition and education background of independent commissioner had no effect on real activity manipulation.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Manipulasi Aktivitas Riil, Kualiitas Audit, Komisaris Independen, Komite Audit
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	ANGGI ANGGRAINI
Date Deposited:	27 Jan 2022 07:28
Last Modified:	27 Jan 2022 07:28
URI:	http://repository.unsri.ac.id/id/eprint/62996

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