PENGARUH RISK MANAGEMENT COMMITTEE (RMC), KOMITE AUDIT, DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Pada Periode 2020-2022)

GIRSANG, OCTAVIA (2024) PENGARUH RISK MANAGEMENT COMMITTEE (RMC), KOMITE AUDIT, DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Pada Periode 2020-2022). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

This research aims to examine earnings management which consists of three independent variables used, namely risk management committee, audit committee, and audit quality and the dependent variable used is earnings management. This type of research uses quantitative information. This information uses secondary information in financial reports and annual reports on the Indonesia Stock Exchange(BEI). The population in this research are banking companies listed on the Indonesia Stock Exchange( BEI) for the 2020- 2022 period. The sampling method in this research used purposive sampling, where this research method obtained a sample of 36 banking companies for three consecutive years, resulting in a total sample of 108 samples. Information was processed using SPSS( Statistical Product and Service Solution) version 25. The information analysis technique used in this research was the multiple linear regression analysis method. Based on the results of this research, the risk management committee has no effect on earnings management, the audit committee has a negative effect on earnings management, and audit quality has a negative effect on earnings management.

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	YAZID, HELMI	197012182002121001

Additional Information:

Riset ini bertujuan buat mengkaji manajemen laba yang terdiri dari 3 variabel independen yang digunakan ialah risk management committee, komite audit, serta mutu audit dan variabel dependen yang digunakan merupakan manajemen laba. Tipe riset ini mengenakan informasi bertabiat kuantitatif. Informasi ini mengenakan informasi sekunder dalam laporan keuangan serta laporan tahunan Bursa Efek Indonesia( BEI). Populasi dalam riset ini merupakan industri perbankan yang terdaftar di Bursa Efek Indonesia( BEI) periode 2020- 2022.Tata cara pengambilan ilustrasi dalam riset ini memakai purposive sampling yang dimana tata cara riset ini memperoleh ilustrasi 36 industri perbankan sepanjang 3 tahun berturut– ikut, sehingga memperoleh total ilustrasi sebanyak 108 ilustrasi. Informasi diolah memakai SPSS( Statistical Product and Service Solution) tipe 25. Metode analisis informasi yang digunakan dalam riset ini merupakan tata cara analisis regresi linier berganda. Bersumber pada hasil riset ini, risk management committee tidak mempengaruhi terhadap manajemen laba, komite audit mempengaruhi negatif terhadap manajemen laba, serta mutu audit mempengaruhi negatif terhadap manajemen laba.

Uncontrolled Keywords:

Risk Management Committee (RMC), Audit Committee, Audit Quality, and Earnings Management. Risk Management Committee (RMC), Komite Audit, Kualitas Audit, dan Manajemen Laba.

Subjects:

H Social Sciences > HB Economic Theory
H Social Sciences > HC Economic History and Conditions

Divisions:

05-Fakultas Ekonomi dan Bisnis
05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi

Depositing User:

octavia girsang

Date Deposited:

10 Jun 2024 09:56

Last Modified:

10 Jun 2024 11:43

URI:

http://eprints.untirta.ac.id/id/eprint/36025

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