Pengaruh Reputasi Auditor, Ukuran Perusahaan, Dan Jumlah Dewan Direksi Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2015-2017)

Maulani, Fitriyah and ., Drs. Yuli Tri Cahyono , M.M., Akt., CA (2019) Pengaruh Reputasi Auditor, Ukuran Perusahaan, Dan Jumlah Dewan Direksi Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2015-2017). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to determine the effect of auditor’s reputation, firm size, and the number of board of directors on earnings management as measured by using discretionary accruals. This research is a quantitative approach. The method of collacting samples is purposive sampling technique. The sample used in this study ammounted to 146. The analysis technique used is multiple linear regression analysis. The results of the study indicate that the auditor’s reputation and the number of board of directors have an influence, while firm size does not affect earnings management.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	earnings management, auditor’s reputation, firm size, number of board of directors
Subjects:	X General Subject
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	FITRIYAH MAULANI
Date Deposited:	21 Aug 2019 01:31
Last Modified:	21 Aug 2019 01:31
URI:	http://eprints.ums.ac.id/id/eprint/76448

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