Nawati, Windi (2023) PENGARUH LAPORAN AUDIT DAN UKURAN KAP TERHADAP RELEVANSI NILAI INFORMASI AKUNTANSI. Master thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
![[img]](https://eprints.untirta.ac.id/style/images/fileicons/text.png) |
Text
WINDI NAWATI _ 7774190017.pdf Restricted to Registered users only Download (2MB) |
|
Text
03. WINDI NAWATI _ 7774190017 _ 01.pdf Restricted to Registered users only Download (2MB) |
|
Text
04. WINDI NAWATI _ 7774190017 _ 02.pdf Restricted to Registered users only Download (1MB) |
|
Text
05. WINDI NAWATI _ 7774190017 _ 03.pdf Restricted to Registered users only Download (1MB) |
|
Text
06. WINDI NAWATI _ 7774190017 _ 04.pdf Restricted to Registered users only Download (1MB) |
|
Text
07. WINDI NAWATI _ 7774190017 _ 05.pdf Restricted to Registered users only Download (1MB) |
|
Text
08. WINDI NAWATI _ 7774190017 _ Ref.pdf Restricted to Registered users only Download (1MB) |
|
Text
09. WINDI NAWATI _ 7774190017 _ Lamp.pdf Restricted to Registered users only Download (1MB) |
Abstract
The purpose of this study was to determine The Effect of Audit Reports and KAP Measurements on The Relevance of The Value Accounting Information in banking companies listed on the Indonesia stock exchange 2016- 2020. The sample used in this study is 10 pharmacy companies. The data used is secondary data. The data analysis technique used is quantitative. Structural Equation Modeling is used as an analysis with the help of Smart SPSS software version 23. Based on the results of the study, it can be concluded that the first audit report has a significant positive effect on book value per share. Second, the audit report has a significant positive effect on the value of earnings per share. Third, KAP size has a significant positive effect on book value per share. Fourth, the size of KAP has a significant positive effect on the value of earnings per share.
| Item Type: | Thesis (Master) | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
|||||||||
| Additional Information: | Tujuan penelitian ini adalah untuk mengetahui Pengaruh Laporan Audit dan Pengukuran KAP Terhadap Relevansi Nilai Informasi Akuntansi Pada Perusahaan Farmasi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2020. Sampel yang digunakan dalam penelitian ini adalah 10 perusahaan farmasi. Data yang digunakan adalah data sekunder. Teknik analisis data yang digunakan adalah kuantitatif. Structural Equation Modeling digunakan sebagai analisis dengan bantuan software Smart SPSS versi 23. Berdasarkan hasil penelitian dapat disimpulkan bahwa laporan audit pertama berpengaruh positif signifikan terhadap nilai buku per saham. Kedua, laporan audit berpengaruh positif signifikan terhadap nilai nilai laba per saham.. Ketiga, ukuran KAP berpengaruh positif signifikan terhadap nilai buku per saham. Keempat, ukuran KAP berpengaruh positif signifikan terhadap nilai laba per saham. | |||||||||
| Uncontrolled Keywords: | Audit Reports, KAP Measurement, Relevance of the value accounting information laporan audit, ukuran KAP, dan relevansi nilai informasi akuntansi | |||||||||
| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
|||||||||
| Divisions: | 08-Pascasarjana 08-Pascasarjana > 62101-Magister Akuntansi |
|||||||||
| Depositing User: | Mis Windi Nawati | |||||||||
| Date Deposited: | 25 Aug 2023 09:27 | |||||||||
| Last Modified: | 25 Aug 2023 09:27 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/28157 |
Actions (login required)
 |
View Item |