PENGARUH LEVERAGE, UKURAN PERUSAHAAN, PROFITABILITAS, KUALITAS AUDIT, DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015-2018)

Sari, Nimas Arum (2020) PENGARUH LEVERAGE, UKURAN PERUSAHAAN, PROFITABILITAS, KUALITAS AUDIT, DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015-2018). Undergraduate thesis, Universitas Stikubank.

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Abstract

Pengujian ini dilakukan agar dapat menganalisis dan menguji tentang leverage, ukuran perusahaan, profitabilitas, dan kualitas audit, serta komite audit dalam mempengaruhi manajemen laba. Penelitian ini bersumberr atas laporan tahunan dari perusahaann manufaktur yang ada di Bursa Efek Indonesia. Dimulai dari tahun 2015 sampai 2018. Sampel yang diambil oleh peneliti terdapat beberapa kriteria tertentu agar diperoleh data yang lebih representatif. Sehingga didapatkan total sampel sebanyak 327 perusahaan manufaktur selama masa penelitian. Peneliti memakai data sekunder, data tersebutt didapatkan lewat situs www.idx.co.id, www.sahamok.com, dan beberapa website perusahaan yang terkait. Alat analisis dataa ini memakai regresi linier berganda. Akhir pengujian ini menyertakan buktii berupa leverage dan komite audit berpengaruh positif dan signifikan terhadap manajemen laba, sedangkan ukuran perusahaan, profitabilitass serta kualitas audit tidak berpengaruh terhadap manajemen laba. This test is conducted in order to be able to analyze and test the leverage, company size, profitability, and audit quality, and the audit committee in influencing earnings management. This research is sourced from an annual report from a manufacturing company on the Indonesia Stock Exchange. Starting fromm 2015 to 2018. Samples taken by researchers there are certain criteria in order to obtain more representative data. So that a total sample of 327 manufacturing companies was obtained during the study period. Researchers used secondary data, the data obtained through the site www.idx.co.id, www.sahamok.com, and several related company websites. This data analysis tool uses multiplee linear regression. The end of this test includes evidence in the form of leverage and audit committee which has a positivee and significant effect on earnings management, whilee company size, profitabilityy and audit quality have no effect on earnings management.

Item Type:	Thesis (Undergraduate)
Additional Information:	SKR.V.05.52.2145 NIM.16.05.52.0074
Uncontrolled Keywords:	Leverage, Ukuran Perusahaan, Profitabilitas, Kualitas Audit,Komite Audit, dan Manajemen laba.
Subjects:	H Social Sciences > HJ Public Finance
Faculty / Institution:	Fakultas Ekonomika dan Bisnis > Program Studi Akuntansi
Depositing User:	Farida Sri Endaryani
Date Deposited:	03 Nov 2020 05:30
Last Modified:	03 Nov 2020 05:30
URI:	https://eprints.unisbank.ac.id/id/eprint/7289

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