PENGARUH AUDIT QUALITY, FIRM AGE, LEVERAGE, PROFITABILITY, DAN SALES GROWTH TERHADAP EARNINGS MANAGEMENT

NATASHA, NICHELLE (2021) PENGARUH AUDIT QUALITY, FIRM AGE, LEVERAGE, PROFITABILITY, DAN SALES GROWTH TERHADAP EARNINGS MANAGEMENT. Skripsi thesis, Universitas Tarumanagara.

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Abstract

This research aims to obtain empirical evidence about the effect of audit quality, firm age, leverage, profitability, and sales growth on earnings management in manufacturing companies listed in the Indonesia Stock Exchange for the period of 2017-2020. This research used purposive sampling method with the total sample of 236 data. Data analysis technique used was multiple regression analysis and processed with Eviews 12. From the results of this study, it can be concluded that sales growth has a significant and negative effect on earnings management. While audit quality, firm age, leverage, and profitability have no significant effect on earnings management. Keywords: Earnings Management, Audit Quality, Firm Age, Leverage, Profitability, Sales Growth Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai pengaruh audit quality, firm age, leverage, profitability, dan sales growth terhadap earnings management pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2017-2020. Penelitian ini menggunakan metode purposive sampling dengan total sampel 236 data. Teknik analisis data yang digunakan adalah analisis regresi berganda dan diproses menggunakan Eviews 12. Berdasarkan dari hasil penelitian ini, dapat disimpulkan bahwa sales growth mempunyai pengaruh signifikan dan positif terhadap earnings management. Sedangkan audit quality, firm age, leverage, dan profitability tidak mempunyai pengaruh yang signifikan terhadap earnings management. Kata Kunci: Earnings Management, Audit Quality, Firm Age, Leverage, Profitability, Sales Growth

Item Type: Thesis (Skripsi)
Subjects: Skripsi/Tugas Akhir
Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: FE Perpus
Date Deposited: 31 May 2022 06:57
Last Modified: 31 Jul 2023 07:47
URI: http://repository.untar.ac.id/id/eprint/35717

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