PENGARUH KUALITAS AUDIT DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

AKMEN Jurnal Ilmiah

View Publication Info
 
 
Field Value
 
Title PENGARUH KUALITAS AUDIT DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
PENGARUH KUALITAS AUDIT DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
 
Creator Ibrahim, Ibrahim
Adhawiyah, Baiq Puteri Rabi’atul
 
Description This study aims to determine the audit quality and managerial ownership affect earnings management in Manufacturing Companies listed on the Indonesia Stock Exchange. This data colletion uses secondary data obtained from financial statements using purposive sampling techniques. The population is all Manufacturing Companies listed on the Indonesia Stock Exchange in 2018 for a total of 170 company. While the samples taken amounted to 55 company. The result of the research variable data have been tested for classic assumptions in the form of normality assumptions, multicollinearity assummptions and heteroscedasticityassumptions. The method of analysisand using multiple linear regression techniques. The result of the study simultaneously showed that audit quality and managerial ownership had a significant effect on earnings management. The result of the study partially show that audit quality has a negative and significant effect on earnings management, while managerial ownership has no effect on earnings management.
This study aims to determine the audit quality and managerial ownership affect earnings management in Manufacturing Companies listed on the Indonesia Stock Exchange. This data colletion uses secondary data obtained from financial statements using purposive sampling techniques. The population is all Manufacturing Companies listed on the Indonesia Stock Exchange in 2018 for a total of 170 company. While the samples taken amounted to 55 company. The result of the research variable data have been tested for classic assumptions in the form of normality assumptions, multicollinearity assummptions and heteroscedasticityassumptions. The method of analysisand using multiple linear regression techniques. The result of the study simultaneously showed that audit quality and managerial ownership had a significant effect on earnings management. The result of the study partially show that audit quality has a negative and significant effect on earnings management, while managerial ownership has no effect on earnings management.
 
Publisher Lembaga Penelitian dan Publikasi Nobel Indonesia
 
Date 2020-12-31
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://e-jurnal.stienobel-indonesia.ac.id/index.php/akmen/article/view/1239
10.37476/akmen.v17i4.1239
 
Source AkMen JURNAL ILMIAH; Vol 17 No 4 (2020): AkMen JURNAL ILMIAH; 665-680
2621-4377
1829-8524
10.37476/akmen.v17i4
 
Language eng
 
Relation https://e-jurnal.stienobel-indonesia.ac.id/index.php/akmen/article/view/1239/984
 
Rights Copyright (c) 2020 AkMen JURNAL ILMIAH
http://creativecommons.org/licenses/by-nc-sa/4.0
 

Contact Us

The PKP Index is an initiative of the Public Knowledge Project.

For PKP Publishing Services please use the PKP|PS contact form.

For support with PKP software we encourage users to consult our wiki for documentation and search our support forums.

For any other correspondence feel free to contact us using the PKP contact form.

Find Us

Twitter

Copyright © 2015-2018 Simon Fraser University Library