NABILA PINKAN, LELYTA (2023) PENGARUH KUALITAS AUDIT, KOMITE AUDIT, KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Transportasi Yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2015-2019). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study aims to examine the effect of Audit Quality, Audit Committee, Managerial Ownership, and Institutional Ownership on Earnings Management. This study using the quantitative method. This study design consists by descriptive design and causal design. The sampling technique uses purposive sampling with a total sample of 23 transportation companies listed on the IDX in 2015-2019, where the sample data is 115 sample data. Data analysis using Multiple Linear Regression with SPSS Version 25 program. Based on the results of data analysis, it is known that the Adjusted R Square value is 0.67 which shows the variation of earnings management variables can be explained by 67% by the audit quality, audit committee, managerial ownership, and institutional ownership while the remaining 32.6% is explained by other variables not examined. The results of hypothesis testing, it is known that audit quality and audit committee has no effect on earnings management, meanwhile managerial ownership and institutional ownership has a negative effect on earnings management.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Tujuan penelitian ini untuk mengetahui pengaruh kualitas audit, komite audit, kepemilikan manajerial, dan kepemilikan institusional terhadap manajemen laba. Metode penelitian menggunakan metode kuantitatif. Desain penelitian terdiri dari desain deskriptif dan desain kausal. Teknik sampling menggunakan purposive sampling dengan jumlah sampel sebanyak 23 perusahaan manufaktur yang terdaftar di BEI tahun 2015-2019, dimana data sampel sebanyak 115 data sampel. Analisis data menggunakan Regresi Linear Berganda dengan program SPSS Versi 25. Berdasarkan hasil analisis data, diketahui nilai Adjusted R Square sebesar 0.67 yang menunjukkan variasi variabel manajemen laba dapat dijelaskan sebesar 67% oleh variabel kualitas audit, komite audit, kepemilikan manajerial, dan kepemilikan institusional terhadap manajemen laba sedangkan sisanya sebesar 32% dijelaskan oleh variabel lainnya yang tidak diteliti. Hasil pengujian hipotesis diketahui bahwa kualitas audit dengan menggunakan proksi auditor spesialisasi industri tidak berpengaruh terhadap manajemen laba, komite audit tidak berpengaruh terhadap manajemen laba, kepemilikan manajerial berpengaruh negatif terhadap manajemen laba, dan kepemilikan institusional berpengaruh negatif terhadap manajemen laba. | |||||||||
| Uncontrolled Keywords: | Earnings Manajement, Audit Quality, Audit Committee, Managerial Ownership, Institutional Ownership. Manajemen Laba, Kualitas Audit, Komite Audit, Kepemilikan Manajerial, Kepemilikan Institusional. | |||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Mrs Lelyta Nabila Pinkan | |||||||||
| Date Deposited: | 26 Jun 2023 14:41 | |||||||||
| Last Modified: | 26 Jun 2023 14:41 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/25298 |
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