Pengaruh Struktur Kepemilikan, Ukuran Perusahaan,Dan Reputasi Auditor Terhadap Manajemen Laba ( Studi Empiris Perusahaan Manufaktur Terdaftar di Bursa Efek Indonesia Periode 2013-2015)

Oktaviani, Mega and , Dr. Triyono, SE, M.Si (2018) Pengaruh Struktur Kepemilikan, Ukuran Perusahaan,Dan Reputasi Auditor Terhadap Manajemen Laba ( Studi Empiris Perusahaan Manufaktur Terdaftar di Bursa Efek Indonesia Periode 2013-2015). Skripsi thesis, Fakultas Ekonomi dan Bisnis.

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Abstract

This study aims to analyze the effect of ownership structure, firm size and reputation of auditor to earnings management at manufacturing company. The sample used in this research is 60 manufacturing companies listed in Indonesia Stock Exchange (IDX) period 2013-2015. The sampling method used is purpove sampling method. The method of analysis used to test the hypothesis in this study is multiple linear regression analysis. Based on the test results that the size of the company and auditor's reputation has no effect on earnings management. While the ownership structure affect the earnings management.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: Profit management, ownership structure, firm size, auditor reputation
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: MEGA OKTAVIANI
Date Deposited: 13 Aug 2018 03:52
Last Modified: 13 Aug 2018 03:52
URI: http://eprints.ums.ac.id/id/eprint/66057

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