Dinda Azhari Faisal, . (2022) PENGARUH GOOD CORPORATE GOVERNANCE DAN KUALITAS AUDIT TERHADAP MANAJAMEN LABA. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
![[img]](http://repository.upnvj.ac.id/style/images/fileicons/text.png) |
Text
ABSTRAK.pdf Download (47kB) |
|
Text
AWAL.pdf Download (848kB) |
|
Text
BAB 1.pdf Download (122kB) |
|
Text
BAB 2.pdf Restricted to Repository UPNVJ Only Download (404kB) |
|
Text
BAB 3.pdf Restricted to Repository UPNVJ Only Download (219kB) |
|
Text
BAB 4.pdf Restricted to Repository UPNVJ Only Download (326kB) |
|
Text
BAB 5.pdf Download (16kB) |
|
Text
DAFTAR PUSTAKA.pdf Download (132kB) |
|
Text
RIWAYAT HIDUP.pdf Restricted to Repository UPNVJ Only Download (52kB) |
|
Text
LAMPIRAN.pdf Restricted to Repository UPNVJ Only Download (347kB) |
|
Text
HASIL PLAGIARISME.pdf Restricted to Repository staff only Download (11MB) |
|
Text
ARTIKEL KI.pdf Restricted to Repository staff only Download (243kB) |
Abstract
The Influence of Good Corporate Governance and Audit Quality on Earnings Management By Dinda Azhari Faisal Abstract This study is a quantitative study with the aim of knowing and analyzing the effect of Good Corporate Governance as measured by the mechanism of an independent board of commissioners, audit committees, managerial ownership, and institutional ownership, as well as audit quality on earnings management in manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2017 period. 2020. Using multiple linear regression and secondary data on 55 companies. This study detects earnings management by adopting the model of Yoon et al. (2006), the independent board of commissioners is based on the proportion of independent commissioners from the entire board of commissioners, the audit committee is based on the proportion of the audit committee with accounting and financial education background from the entire audit committee, managerial ownership is based on the percentage of managerial share ownership of outstanding shares, institutional ownership is based on the percentage of share ownership institutions of outstanding shares, and audit quality based on the size of the KAP. The results found are independent commissioners, audit committees, managerial ownership, institutional ownership, and audit quality have no significant effect on earnings management. Keywords: Independent board of commissioners, Audit Committee, Managerial and Institutional Ownership, Audit Quality, Earnings management.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil: 1710112240] [Pembimbing: Andy Setiawan] [Penguji 1: Husnah Nur Laela Ermaya] [Penguji 2: Dewi Darmastuti] |
| Uncontrolled Keywords: | Independent board of commissioners, Audit Committee, Managerial and Institutional Ownership, Audit Quality, Earnings management. |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Dinda Azhari Faisal |
| Date Deposited: | 26 Jul 2022 03:32 |
| Last Modified: | 26 Jul 2022 03:32 |
| URI: | http://repository.upnvj.ac.id/id/eprint/19289 |
Actions (login required)
 |
View Item |