CD Skripsi
Pengaruh Komisaris Independen, Komite Audit, Ukuran Perusahaan, Dan Profitabilitas Terhadap Manajemen Laba (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2017-2019)
This study aims to analyze the effect of independent commissioners, audit committees, firm size, and profitability on earnings management (empirical study on manufacturing companies listed on the Indonesia Stock Exchange in 2017- 2019).
The population in this study are manufacturing companies listed on the Indonesian stock exchange in 2017-2019. The sample in this study were 46 companies. The sampling technique used is purposive sampling technique. The analytical method used is multiple linear regression.
The results showed that the variables of independent commissioners, audit committees, and firm size had no effect on earnings management, while the profitability variables had no effect on earnings management.
Keywords: Independent Commissioner, Audit Committee, Company Size, Profitability, and Earnings Management
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