CD Skripsi

Pengaruh Board Effort, Ceo Narcissism, Dan Real Earnings Management Terhadap Audit Report Readability (Studi Empiris Pada Perusahaan Kesehatan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022)

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ABSTRACT
The purpose of this study is to identify and determine the effect of Board Effort, CEO Narcissism, and Real Earnings Management on Audit Report Readability. This research is conducted with a quantitative approach and uses secondary data collected from Annual Reports and Financial Statements. The population in this study includes all companies in the Health sector listed on the Indonesia Stock Exchange from 2020 to 2022. The number of samples used in this study consisted of 22 companies studied over a 3-year period, totaling 66 observations, with the application of purposive sampling method. For data processing, this study uses Descriptive Analysis and SEM analysis through the WarpPLS 8.0 approach. The findings of this study indicate and show that the Board Effort variable has a significant effect on Audit Report Readability with a significance level of 0.002 0.05. Real Earnings Management has no significant effect on Audit Report Readability with a significance level of 0.188> 0.05.
Keywords: Board Effort, CEO Narcissism, Real Earnings Management, Audit Report Readability.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2102113064

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

2102113064

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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