Endah Pratiwi, . (2014) PENGARUH UKURAN PERUSAHAAN, LEVERAGE DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study is performed to examine the effect of Firm Size, Leverage, and Audit Committee toward Earnings Management in manufacturing companies miscellaneous industry sector in Indonesian Stock Exchange over period 2010 – 2012. The population of this research is 41 manufacturing companies listed on the Indonesian Stock Exchange over period 2010 – 2012. The data is obtained based on corporate finance reporting and annual reporting in Indonesian Stock Exchange . It is gained sample amount of 11 companies from 41 companies those are classified in manufacturing companies miscellaneous industry sector in Indonesian Stock Exchange. The analysis technique used here is multiple linear method and hypothesis test is using t-statistic and F-statistic with the level of significance 5%. This research result that firm size, leverage, and audit committee are not significant to Earnings Management. This research suggests to investors and other users of financial reporting to consider other factors that may affect management decisions to undertake Earnings Management.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil : 1010112039] [Penguji II (Pembimbing) : Lidya Primta S] [Penguji I : Ni Putu Eka Widiastuti] [Ketua Penguji : P. Simorangkir] |
| Uncontrolled Keywords: | Firm Size, Leverage, Audit Committee, Earnings Management. |
| Subjects: | H Social Sciences > HC Economic History and Conditions H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Muamar Khadafi |
| Date Deposited: | 28 Oct 2024 02:30 |
| Last Modified: | 28 Oct 2024 02:30 |
| URI: | http://repository.upnvj.ac.id/id/eprint/33935 |
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