PENGARUH KOMITE AUDIT, KUALITAS AUDIT, PROFITABILITAS, DAN LEVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN SUBSEKTOR MANUFAKTUR DI BURSA EFEK INDONESIA

WIDIA, ANISS ANANDA and Saftiana, Yulia and Budiman, Anton Indra (2020) PENGARUH KOMITE AUDIT, KUALITAS AUDIT, PROFITABILITAS, DAN LEVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN SUBSEKTOR MANUFAKTUR DI BURSA EFEK INDONESIA. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to determine empirically the influencer of audit committee, audit quality, profitability and leverage on earnings management. Audit committee measured by the frequency of audit committee meetings, audit quality measured by the Public Accounting Firm size, profitability measured by return on investment scale, and laverage measured by debt ratio. The sample was determined using purposive sampling with sample of 8 manufacturing subsector companies. The data analyzed by multiple regression analysis in version 26 of SPSS aplication. The results showed audit committee, audit quality, and leverage has no significant effect on earnings management, and only profitability has significant effect on earnings management

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Manajemen Laba, Komite Audit, Kualitas Audit, Profitabilitas, Leverage
Subjects:	H Social Sciences > HG Finance > HG1-9999 Finance H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 9272 not found.
Date Deposited:	15 Dec 2020 06:48
Last Modified:	15 Dec 2020 06:48
URI:	http://repository.unsri.ac.id/id/eprint/38650

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