Pengaruh Kualitas Audit Terhadap Manajemen Laba pada Perusahaan yang Terdapat di Bursa Efek Indonesia

Angelina, Angelina (2019) Pengaruh Kualitas Audit Terhadap Manajemen Laba pada Perusahaan yang Terdapat di Bursa Efek Indonesia. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Laporan ini dibuat untuk meneliti pengaruh kualitas audit terhadap manajemen laba pada perusahaan yang terdapat di bursa efek indonesia. Variabel yang digunakan untuk pembahasan dalam penelitian terdiri dari kualitas audit, ukuran dewan direksi, Presence of external directors, ukuran perusahaan dan leverage terhadap manajemen laba. Dalam penelitian ini akan memakai metode analisis regresi panel. Dimana pengujian akan menggunakan program SPSS versi 21 dan Eviews versi 20. Jumlah perusahaan yang digunakan untuk penelitian ini terdiri dari 265 perusahaan dengan data sampel sebanyak 1.316 data. Data yang digunakan dalam penelitian ini diambil dari laporan tahunan dan laporan keuangan yang terdapat di Bursa Efek Indonesia. Hasil dari penelitian ini menyatakan bahwa kualitas audit, ukuran dewan direksi, leverage dan presence of external directors tidak memiliki signifikan terhadap manajemen laba. Dan ukuran perusahaan memiliki hubungan signifikan positif terhadap manajemen laba. ********************************************************************** This research was made to examine the effect of audit quality on earnings management in companies that listed on Indonesian Stock Exchange. The variables used for the discussion in this study were audit quality, size of the board of directors, presence of external directors, firm size, and leverage on earnings management. This research uses panel regression analysis method. Where testing was use the SPSS version 21 program and Eviews version 20. The number of companies used for this study consisted of 265 companies with 1,316 data samples. The data used in this study were taken from annual reports and financial statements on the Indonesia Stock Exchange. The results of this study stated that audit quality, board size, presence of external directors and leverage were no significant effect on earnings management. And the size of the company was significant positive relationship with earnings management.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 24
Uncontrolled Keywords: Earning Management, Audit Quality, Corporate Governance, Agency costs
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: School of Economic and Business > Accounting
SWORD Depositor: Admin Repository Universitas Internasional Batam
Depositing User: Admin Repository Universitas Internasional Batam
Date Deposited: 21 Oct 2019 10:00
Last Modified: 05 Oct 2020 07:43
URI: http://repository.uib.ac.id/id/eprint/1922

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