Pengaruh Komite Audit, Ukuran Perusahaan, Kepemilikan Manajerial, Kepemilikan Institusional, Perencanaan Pajak, Dewan Komisaris Independen, Dan Kualitas Audit Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur yang terdaftar di BEI Periode 2014-2016)

Dwi Cahyaningtyas, Elysa and -, Eny Kusumawati, S.E, MM, Ak. (2018) Pengaruh Komite Audit, Ukuran Perusahaan, Kepemilikan Manajerial, Kepemilikan Institusional, Perencanaan Pajak, Dewan Komisaris Independen, Dan Kualitas Audit Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur yang terdaftar di BEI Periode 2014-2016). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The purpose of this research is to analyze the influence of audit committee, firm size, managerial ownership, institutional ownership, tax planning, independent board of commissioner, and audit quality to earnings management. The sample in this study is a manufacturing company listed on the Indonesia Stock Exchange for the period 2014 until 2016. A total of 221 samples obtained by purposive sampling method. This research uses multiple linear regression method for data analysis. The results showed that audit committee and tax planning had an effect on earnings management, while firm size, managerial ownership, institutional ownership, independent board of commissioner and audit quality had no effect to earnings management.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: komite audit, ukuran perusahaan, kepemilikan manajerial, kepemilikan institusional, perencanaan pajak, dewan komisaris independen, kualitas audit, manajemen laba.
Subjects: H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ELYSA DWI CAHYANINGTYAS
Date Deposited: 07 Feb 2018 08:12
Last Modified: 07 Feb 2018 08:12
URI: http://eprints.ums.ac.id/id/eprint/59365

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