herlijon, herlijon (2021) PENGARUH TRANSPARANSI LAPORAN KEUANGAN DAN AKUNTABILITAS KEUANGAN TERHADAP MANAJEMEN LABA. Skripsi thesis, SEKOLAH TINGGI ILMU EKONOMI INDONESIA.
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Abstract
Penelitian ini bertujuan untuk menguji apakah pengaruh transparansi laporan keuangan dan akuntabilitas keuangan tarhadap manajemen laba. Penelitian ini menggunakan jeneis penelitian deskriptif dengan pendekatan kuantitatif, yang diukur dengan menggunakan mentide analisis linear berganda. Populasi dari penelitian ini adalah karyawan perusahaan yang bekerja pada posisi accounting di jakarta utara. Sampel yang akan digunakan dalam penelitian ini sebanyak 100 responden. Data yang digunakan dalam penelitian ini adalah data primer. Metode pengumpulan data yang digunakan adalah menggunakan kuesioner. Hasil penelitian membuktikan bahwa (1) Transparansi Laporan Keuangan tidak berpengaruh secara pearsial terhadap Manajemen Laba. (2) Akuntabilitas Keuangan tidak berpengaruh secara parsial terhadap Manajemen Laba. (3) Transparansi Laporan Keuangan dan Akuntabilitas Keuangan berpengaruh secara simultan terhadap Manajemen Laba. This study aims to prove whether the transparency of financial statements and financial accountability on earnings management. This research uses a descriptive research type with a quantitative approach which is measured using multiple linear analysis methods. The population in this study were company employees who worked in accounting positions in North Jakarta. The sample to be used in this study were 100 respondents. The data used in this study are primary data. The data collection method used was a questionnaire. The results of this research prove that (1) the transparency of financial statements partially does not affect earnings management. (2) Financial Accountability has no partial effect on Earning Management. (3) Transparency of Financial Statements and Financial Accountability simultaneously affect earnings management.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Corporate Governance | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Mr Herlijon | ||||||||
| Date Deposited: | 09 Jun 2021 08:20 | ||||||||
| Last Modified: | 09 Jun 2021 08:20 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/4352 |
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