CD Skripsi

Pengaruh Koneksi Politik, Kepemilikan, Keluarga, Dan Independensi Komite Audit Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2015-2017)

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ABSTRACT
This study was conducted to determine the effect of political connection, family ownership, and independence of the audit committee on earnings management. The population in this study are manufacturing companies listed on the Stock Exchange during the period 2015-2017. The test tool used in this study is multiple regression using SPSS version 21. Samples are used by purposive sampling method. The data used are secondary data collected through the Indonesia Stock Exchange website. Companies that meet the sample criteria 92 companies from 142 companies listed on the IDX. The variables studied were the effect of political connection, family ownership, and independence of the audit committee to account for earnings management. The result of this study indicate that political connection and family ownership have a significant effect on earnings management. Whereas independence of the audit committee do not effect on earnings management. Overall, political connection, family ownership, and independence the of audit committee of earnings management amounted to 3,6%. While the remaining 96,4% is influenced by other variables not examined in this study.

Keywords : Political Connection, Family Ownership, Independence of the Audit Committee, and Earnings Management.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 119 (0250)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2019

Deskripsi Fisik

xiv, 71 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 119 (0250)

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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