PENGARUH AUDIT COMMITTEE,INDEPENDENT BOARD OF COMMISSIONERS, LEVERAGE,DAN FIRM SIZETERHADAPEARNINGSMANAGEMENT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DIBEI TAHUN 2014– 2016

Sugiono, Vinna (2018) PENGARUH AUDIT COMMITTEE,INDEPENDENT BOARD OF COMMISSIONERS, LEVERAGE,DAN FIRM SIZETERHADAPEARNINGSMANAGEMENT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DIBEI TAHUN 2014– 2016. Skripsi thesis, Universitas Tarumanagara.

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Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh audit committee, independent board of commissioner, leverage, dan firm size terhadap earnings management pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode2014-2016. Dengan menggunakan teknik purposive sampling dari 145 perusahaan, 65 diantaranya memenuhi kriteria sampel. Data diolah dengan menggunakan analisis regresi berganda dengan bantuan program IBM SPSS Statistics21. Variabel dependen dalam penelitian ini adalah earnings management, sedangkan variabel independennya adalah audit committee, independent board of commissioners, leverage, dan firm size. Kata kunci: earnings management, audit committee, independent board of commissioners, leverage, firm size. The purpose of this study was to analyze the influence of audit committee, independent board of commissioners ,leverage, and firm size again stearnings management of manufacturing companies listed in Indonesia Stock Exchange period 2014-2016. By using purposive sampling from 145 companies, 65of them meetthe criteria for the number of sample. The data was process seducing multiple regression analysis with IBM SPSS Statstics21. The dependent variable in this studyis earnings management, while the independent variables are audit committee, independence board of commissioners, leverage, and firm size. Keyword: earnings management, audit committee, independent board of commissioners, leverage, firm size

Item Type: Thesis (Skripsi)
Subjects: Skripsi/Tugas Akhir
Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: FE Perpus
Date Deposited: 04 May 2021 02:25
Last Modified: 20 Jun 2023 03:51
URI: http://repository.untar.ac.id/id/eprint/27351

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