Rizqy Amalia, - (2019) PENGARUH KOMITE AUDIT, REPUTASI AUDITOR, DAN STRUKTUR KEPEMILIKAN TERHADAP PERATAAN LABA. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This research is quantitative research that aims to determine the effect of the audit committee, auditor reputation, and institutional ownership structure on income smoothing. This research was conducted on all manufacturing companies in the Indonesia Stock Exchange for the period 2015-2017. The number of samples used was 52 companies from a population of 154 companies through a purposive sampling method. The analysis technique in this study used multiple linear regression analysis techniques with the SPSS 25 program and a significance level of 5%. The results of this study indicate that: (1) the audit committee has a non-significant effect on income smoothing, (2) the auditor's reputation has a significant positive effect on income smoothing, (3) the institutional ownership structure has an insignificant influence on income smoothing
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil: 1510112100] [Ketua Penguji: Samin] [Penguji I: Praptiningsih] [Penguji II/Pembimbing: Munasiron] |
| Uncontrolled Keywords: | audit commitee, auditor reputation, institutional ownership structure, income smoothing |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Muamar Khadafi |
| Date Deposited: | 17 Jun 2019 04:06 |
| Last Modified: | 17 Jun 2019 04:06 |
| URI: | http://repository.upnvj.ac.id/id/eprint/423 |
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