Hidayati, Nuzulia and , Dr. Banu Witono, S.E., M.Si., Ak. CA (2023) Pengaruh Strategi Bisnis, Kinerja Perusahaan, Risiko Keuangan, Dan Kualitas Audit Terhadap Manajemen Laba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2019). Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
This study aims to analyze the effect of business strategy, company performance, financial risk, and audit quality on earnings management on manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2019. The population in this study is manufacturing companies listed on the IDX in 2016-2019. The sampling technique uses purposive sampling method according to predertermined criteria. The number of samples collected is 51 manufacturing each year. The analysis technique used is multiple linear regression analysis to test and prove research hypotheses. This result of this study indicate that business strategy has no effect on earnings management, company performance have an effect on earnings management, financial risk have no effect on earnigs management, and audit quality have no effect on earnings management. This shows that business strategy, financial risk, and audit quality variables does not effect the size of earnings management practice. Meanwhile, company performance variable can effect the size of earnings management practice.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Uncontrolled Keywords: | business strategy, company performance, financial risk, audit quality, earnings management. |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | NUZULIA HIDAYATI |
| Date Deposited: | 25 Aug 2023 03:38 |
| Last Modified: | 25 Aug 2023 03:38 |
| URI: | http://eprints.ums.ac.id/id/eprint/116970 |
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