CD Skripsi

Pengaruh Managerial Entrenchment, Ceo Overconfidence, Dan Accrual Earnings Management Terhadap Audit Report Readability (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2023)

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ABSTRACT
This study aims to empirically determine the effect of managerial entrenchment, CEO overconfidence, and accrual earnings management on audit report readability in banking companies listed on the Indonesia Stock Exchange from 2021 to 2023. The population in this study are all banking companies listed on the Indonesia Stock Exchange in 2021-2023, namely 47 companies. The sample in this study amounted to 46 companies with 3 years of observation, thus obtaining 138 sample companies using the purposive sampling method. The data processing method used in this research is descriptive statistical analysis with WarpPLS version 8.0, SEM analysis with the WarPLS approach, and hypothesis testing using WarPLS 8.0 software for data processing applications. The results of this study indicate that the managerial entrenchment variable has no significant effect on audit report readability, CEO overconfidence has no significant effect on audit report readability, and accrual earnings management has a significant effect on audit report readability.
Keywords: Managerial Entrenchment, CEO Overconfidence, Accrual Earnings Management, Audit Report Readability.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2102113210

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

2102113210

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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