CD Skripsi

Pengaruh Keahlian Keuangan Komite Audit, Audit Tenure, Kualitas Audit, Dan Auditor Spesialisasi Industri Terhadap Kualitas Laba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2017 - 2021)

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Earnings quality is the ability of a company to present earnings information that reflects the company's financial performance is relevant, for decision making, and quality earnings can predict the company's performance in the future. This study aims to analyse and empirically test the effect of audit committee financial expertise, audit tenure, audit quality, and auditor industry specialisation on earnings quality. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 - 2021. with purposive sampling sample selection technique obtained 65 companies and 325 observation data for 5 years of research. The dependent variable used is earnings quality. The independent variables are audit committee financial expertise, audit tenure, audit quality, and auditor industry specialisation. The analysis method used is multiple regression analysis. The results showed that audit committee financial expertise and industry specialisation auditors had a significant effect on earnings quality, while audit tenure and audit quality had no effect on earnings quality.

Keywords: Earnings quality, audit committee financial expertise, audit tenure, audit quality, industry specialization auditors

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2002126284

Penerbit

Pekanbaru : Universitas Riau - FEB - Akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2002126284

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

Vina

Versi lain/terkait

Lampiran Berkas

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