Image of Pengaruh Kualitas Audit, Biaya Audit, dan Masa Perikatan Audit terhadap Manajemen Laba (Studi Empiris pada Perusahaan BUMN yang Terdaftar di BEI Tahun 2017-2021)

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Pengaruh Kualitas Audit, Biaya Audit, dan Masa Perikatan Audit terhadap Manajemen Laba (Studi Empiris pada Perusahaan BUMN yang Terdaftar di BEI Tahun 2017-2021)

ABSTRACT

This research aims to determine the effect of audit quality, fee audit and
audit tenure on earnings management. Audit quality is proxied by the size of the
size public accounting firms, namely Big Four and non Big Four. This research
observes stake-owned companies listed on the IDX for the 2017-2021 period.
The type of research is quantitative research using secondary data from the

company's annual financial statements. The samples in this study were 20 stake-
owned companies listed on the IDX for the 2017-2021 period. The sampling

technique in this study used a purposive sampling method. The data analysis used
is panel data regression analysis with Eviews software program.
The results of this study indicates that audit quality has a negative
significant effect on earnings management. While, fee audit and audit tenure have
no effect on earnings management.

Keywords: audit quality, fee audit, audit tenure, earnings management

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Informasi Detail
Judul Seri
-
No. Panggil
2X6.2 ARY p 24
Penerbit
SUKOHARJO : Akuntansi Syariah_UIN RM Said.,
Deskripsi Fisik
21 cm, 125 Halaman
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
2X6.2
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi Syariah
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

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