SKRIPSI AKS

PENGARUH AUDIT TENURE, UKURAN AUDIT, DEWAN KOMISARIS INDEPENDEN, DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA (Studi Empiris pada perusahaan Manufaktur Sub sektor makanan dan minuman yang terdaftar di BEI pada tahun 2018-2021)

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ABSTRACT This study aims to analyze the effect of audit tenure, audit size, independent board of commissioners and audit committee on profit management of food and beverage manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The data in this study used a data collection technique in the form of a documentation method. The sample in this study was 18 with observational data from 72 manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The sampling technique used purposive sampling. The data analysis used in this research is panel data regression analysis with the help of the eviews 12 application. Based on data analysis performed using panel data regression analysis, it shows that the variable audit size, commite audit and independent board of commissioner have no effect on earnings management, while the audit tenure and audit variable has a positive effect on earnings management in the food and beverage sub-sector manufacturing companies listed on the Indonesian stock exchange. period 2018-2021. Keywords: tenure audit, audit size, independent board of commissioners, audit committee and earnings management.

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Informasi Detail

Judul Seri

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No. Panggil

2X6.2 ZUH p 23

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2023

Deskripsi Fisik

21 cm, 96 halaman

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2X6.2

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 Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

ZUHUD ASSHIDIDQI

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