CD Skripsi

Pengaruh Kesulitan Keuangan, Risiko Litigasi Dan Kecakapan Manajerial Terhadap Manajemen Laba Dengan Kualitas Audit Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2018)

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ABSTRACT
The purpose of this study was to examine influence of the financial distress, litigation risk and managerial skills to earnings management with audit quality as moderating variables. Earnings management in this study was measured by the Modified Jones Model. The data used in this research is secondary data derived from the financial statements of Banking Companies listed on the Indonesia Stock Exchange in 2015-2018. By using purposive sampling, this study has 37 samples. The data analysis method used was Multiple Linear Regression Anlysis and Moderated Regression Analysis. The results showed that; 1) financial distress has effect on earnings management, 2) litigation risk has no effect on earnings management, 3) skills of management has effect on earnings management, 4) financial distress with audit quality as moderator has no effect on earnings management, 5) litigation risk with audit quality as moderator has no effect on earnings management, 6) skills managerial with audit quality as moderator has no effect on earnings management.
Keywords: Financial distress, litigation risk, managerial skills, audit quality

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 120 (0057)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi dan Bisnis -Akuntansi., 2020

Deskripsi Fisik

x, 66 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 120 (0057)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

Daus

Versi lain/terkait

Lampiran Berkas

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