Analisis Pengaruh Leverage, Ukuran Perusahaan, Komite Audit, Dan Profitabilitas Terhadap Manajemen Laba (Studi Empiris Perusahaan Manufaktur yang Terdaftar di BEI Periode 2014-2016)

Kurniawati, Dyah Ayu and , Dr. Erma Setiawati, MM,Ak (2018) Analisis Pengaruh Leverage, Ukuran Perusahaan, Komite Audit, Dan Profitabilitas Terhadap Manajemen Laba (Studi Empiris Perusahaan Manufaktur yang Terdaftar di BEI Periode 2014-2016). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The purpose of this study was to examine the effect of leverage, firm size, audit committee, and profitability to earnings management calculated using discretinory accrual with modified jones model. The sample used in this research is a manufacturing company listed on indonesia stock exchange periode 2014-2016. Sample selection using purpose sampling and obtained 197 manufacturing companies as a sample. By using multiple linear regresion analysis. The result of this research id thah leverage, company size, and audit committee have no effect to earning management, white variance profitability influenence to earning management.

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: Profit Management, Leverage, Company Size, Audit Committee and Profitability.
Subjects: X General Subject
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: DYAH AYU KURNIAWATI
Date Deposited: 07 Feb 2018 08:01
Last Modified: 07 Feb 2018 08:01
URI: http://eprints.ums.ac.id/id/eprint/59581

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