HERMANSYAH, STEFANI (2021) PENGARUH UKURAN KAP, AUDIT TENURE, DAN SPESIALISASI INDUSTRI AUDIT TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur Sektor Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
ABSTRAK Tujuan penelitian ini ialah untuk menguji dan menganalisis bagaimana pengaruh Ukuran KAP, Audit Tenure, dan Spesialisasi Industri Audit terhadap Manajemen Laba pada perusahaan manufaktur sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-20120. Penelitian ini menggunakan jenis penelitian dengan stategi penelitian asosiatif. Metode yang digunakan adalah regresi linier berganda dengan softwewe Eviews 9. Populasi dalam penelitian ini adalah perusahaan manufaktur sektor barang konsumsi yang terdaftar di BEI periode 2016-2020. Metode pengumpulan data yang digunakan adalah dokumentasi melalui situs www.idx.co.id. Teknik pengambilan sampel yang digunakan yaitu purposive sampling, dengan kriteria-kriteria tertentu sehingga terpilih 36 perusahaan yang menjadi sampel pada penelitian ini dengan 180 data observasi. Pada penelitian ini memiliki hipotesis penelitian, yaitu menguji Ukuran KAP terhadap Manajemn Laba, menguji Audit Tenure terhadap Manajemen Laba, dan menguji Spesialisai Industri Audit terhadap Manajemen Laba. Berdasarkan hasil penelitian ini menujukkan bahwa (1) Ukuran KAP tidak berpengaruh terhadap Manajemen Laba; (2) Audit Tenure berpengaruh positif dan signifikan terhadap Manajemen Laba; (3) Spesialisasi Industri Audit berpengaruh positif dan signifikan terhadap nilai perusahaan; (4) Ukuran KAP, audit tenure dan spesialisasi industri audit berpengaruh secara simultan terhadap manajemen laba. Kata kunci : Ukuran KAP, Audit Tenure, Spesialisasi Industri Audit,Manajemen Laba ABSTRACT The purpose of this study is to examine and analyze how the influence of KAP Size, Audit Tenure, and Audit Industry Specialization on Earnings Management in consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-20120 period. This study uses an associative research type with a quantitative approach that is measured and calculated using a multiple linear regression-based method with Eviews 9. The population in this study are manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The data collection method used in this research is documentation through the website www.idx.co.id. The sampling technique used was purposive sampling, with certain criteria so that 36 companies were selected as samples in this study with 180 observational data. This study has research hypotheses, namely testing the size of KAP on Earnings Management, testing Tenure Audits on Earnings Management, and testing Audit Industry Specialization on Earnings Management. Based on the results of this study, it shows that (1) KAP size has a no effect on Earnings Management; (2) Tenure audit has a positive and significant effect on Earnings Management; (3) Audit Industry Specialization has a positive and significant effect on firm value; (4) KAP size, audit tenure and audit industry specialization have a simultaneous effect on earnings management. Keywords : KAP Size, Audit Tenure, Audit Industry Specialization, Earnings Management
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Mrs Stefani Hermansyah | ||||||||
| Date Deposited: | 17 Nov 2021 23:52 | ||||||||
| Last Modified: | 17 Nov 2021 23:52 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/5900 |
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