CD Skripsi

Pengaruh Profitabilitas, Kualitas Audit, Dan Leverage Terhadap Manajemen Laba Dengan Ukuran Perusahaan Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Sektor Barang Konsumen Primer Yang Terdaftar Di Bursa Efek Indonesia (Bei) Periode 2021-2023)

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ABSTRACT
This study aims to test and analyze the effect of profitability, audit quality, and leverage on earnings management with company size as a moderating variable in primary consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. The type of research used is quantitative. The population in this study is primary consumer goods sector companies listed on the Indonesia Stock Exchange in 2021-2023. In determining the sample of this study through the purposive sampling technique and obtained 61 companies studied for 3 years, so that the total sample was 183. The data analysis technique used moderated regression analysis using SPSS software version 30 to manage the data. The results of the study indicate that profitability affects earnings management, audit quality affects earnings management, leverage affects earnings management, company size is unable to moderate the effect of profitability on earnings management, company size is able to moderate the effect of audit quality on earnings management, and company size is able to moderate the effect of leverage on earnings management.
Keywords: Earnings Management, Profitability, Audit Quality, Leverage, Company Size

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2102125015

Penerbit

Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI., 2025

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2102125015

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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