PENGARUH KUALITAS AUDIT, KOMITE AUDIT, UKURAN-PERUSAHAAN DAN LEVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2012-2016

MUHAMMAD IRMADI, IRMADI PENGARUH KUALITAS AUDIT, KOMITE AUDIT, UKURAN-PERUSAHAAN DAN LEVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2012-2016. PENGARUH KUALITAS AUDIT, KOMITE AUDIT, UKURAN-PERUSAHAAN DAN LEVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2012-2016. (Submitted)

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Abstract

This study aims to examine the Influence of Audit Quality, Audit Committe, Frim Size, on Earning management at manufacture’s companies that listed in Inodonesia Stock Exchange period 2012-2016. This study used purposive sampling as a method to take the sampel, with this method can obtain only 37 companies. the kind of data is used in this study is secondary Data which is taken from www.idx.co.id. The data has been analyzed using assumtion cllasic method consist of normality test, heteroscedasticity test, multikolonierity test, and hypothesis test, t testing, F testing and multiple linear regression test. SPSS software version 21 has been used to analyze the data. The result showed that in simultaneously variabel Audit Quality, Audit Committe, Frim Size, Leverage has been affect to earning management. The results of parsial showed that the frim size and leverage affect to earnings management, but Audit Quality and Audit Committe does not affect to earnings management.

Item Type: Article
Subjects: L Education > L Education (General)
Division: Faculty of Law, Arts and Social Sciences > School of Education
Depositing User: Muhammad Irmadi Irmadi
Date Deposited: 14 Aug 2018 03:58
Last Modified: 14 Aug 2018 03:58
URI: http://repository.umrah.ac.id/id/eprint/1454

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