Pengaruh Komite Audit, Dewan Komisaris, Ukuran Perusahaan, Dan Leverage Terhadap Manajemen Laba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015)

Sari, Ira Heny Ningrum and , Drs. Yuli Tri Cahyono , M.M., Akt., CA (2017) Pengaruh Komite Audit, Dewan Komisaris, Ukuran Perusahaan, Dan Leverage Terhadap Manajemen Laba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

Earnings management is an ability to manipulate available options and make the right choices to achieve expected profit levels. The purpose of this research is to examine and analyze the influence of audit committee, board of commissioner, company size, and leverage to the earnings management listed on Indonesian Stock Exchange. This research uses quantitative research by conducting hypothesis test. The sample of this research is manufacturing company listed on Indonesian Stock Exchange in the year of 2013-2015 which amounts to 100 companies. The analysis instrument used in this research is multiple linear regression analysis. The results of this study show that the boards of commissioners affect the profit management, while the audit committee, company size, and leverage do not have any effect to the earnings management.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	audit committee, board of commissioner, company size, leverage, earnings management
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	IRA HENY NINGRUM SARI
Date Deposited:	04 Dec 2017 05:28
Last Modified:	04 Dec 2017 05:28
URI:	http://eprints.ums.ac.id/id/eprint/57688

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