Image of Pengaruh Gcg, Leverage Dan Kualitas Audit Terhadap Manajemen Laba Dengan Metode Discretionary Revenue Dan Real Earnings Management (Studi Empiris Pada Perusahaan Bumn Non Keuangan Di Bei Tahun 2016-2019)
Penanda Bagikan

CD Skripsi

Pengaruh Gcg, Leverage Dan Kualitas Audit Terhadap Manajemen Laba Dengan Metode Discretionary Revenue Dan Real Earnings Management (Studi Empiris Pada Perusahaan Bumn Non Keuangan Di Bei Tahun 2016-2019)

ABSTRACT
This study aimed to examine and analyze the effect of GCG, leverage and audit quality on
earnings management using discretionary revenue and real earnings management
method. The data used in this study are secondary data in the form of companies annual
report. Population used in this study are all non financial SOE companies listed in the
Indonesia Stock Exchange during the period 2016-2019 with a total of 44 sample.
Method used for sample selection are purposive sampling method. Data analysis
performed using linear regression. The results of this study showed that GCG proxy, (1)
the number of audit committee, has significant effect on earnings management using
discretionary revenue method while conversely has no effect on earnings management
using real earnings management method, (2) independent commissioners, has no effect
on earnings management using discretionary revenue method while conversely has
significant effect on earnings management using real earnings management method, (3)
institutional ownership, has significant effect on earnings management using
discretionary revenue and real earnings management method. Leverage has significant
effect on earnings management using discretionary revenue method while conversely has
no effect on earnings management using real earnings management method. Audit quality
has no effect on earnings management using discretionary revenue method while
conversely has significant effect on earnings management using real earnings
management method.
Keyword: GCG, Audit Committee, Independent Commissioners, Institusional Ownership,
Leverage, Audit Quality, Earnings Management, Discretionary Revenue, Real Earnings
Management

Ketersediaan
#
Perpustakaan Universitas Riau 02 03. 121 (0001)
02 03. 121 (0001)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 121 (0001)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis - Akuntansi.,
Deskripsi Fisik
ix, 79 hlm.; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 121 (0001)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

Lampiran Berkas
Komentar
Anda harus masuk sebelum memberikan komentar