PENGARUH JUMLAH KOMITE AUDIT, PROFITABILITAS, DAN LEVERAGE TERHADAP MANAJEMEN LABA (Perusahaan Ritel yang Terdaftar di BEI Periode 2017-2020)

Hermawan, Metta Oktaviani (2022) PENGARUH JUMLAH KOMITE AUDIT, PROFITABILITAS, DAN LEVERAGE TERHADAP MANAJEMEN LABA (Perusahaan Ritel yang Terdaftar di BEI Periode 2017-2020). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh jumlah komite audit, profitabilitas, dan leverage terhadap manajemen laba pada perusahaan sektor industri ritel yang terdaftar di Bursa Efek Indonesia tahun 2017-2020. Penelitian ini menggunakan jenis penelitian metode deskriptif kuantitatif. Pengumpulan sampel dilakukan dengan teknik purposive sampling, yaitu pengambilan data di Perusahaan Sektor Industri Ritel yang terdaftar di Bursa Efek Indonesia tahun 2017-2020. Teknik pengumpulan data dengan metode dokumentasi melalui situs resmi IDX ( www.idx.co.id ). Pengujian hipotesis dengan menggunakan uji t. Hasil penelitian membuktikan bahwa (1) Jumlah Komite Audit tidak berpengaruh terhadap manajemen laba pada perusahaan ritel yang terdaftar di BEI periode 2017-2020, (2) Profitabilitas dan (3) Leverage berpengaruh terhadap manajemen laba pada perusahaan ritel yang terdaftar di BEI periode 2017-2020. This study aims to examine the effect of the number of audit committees, profitability, and leverage on earnings management in retail industry sector companies listed on the Indonesia Stock Exchange in 2017-2020. This research uses descriptive quantitative research method. The sample was collected using a purposive sampling technique, namely data collection in Retail Industry Sector Companies listed on the Indonesia Stock Exchange in 2017-2020. Data collection techniques using the documentation method through the official IDX website (www.idx.co.id). Hypothesis testing using t test. The results of the study prove that (1) the number of audit committees has no effect on earnings management in retail companies listed on the IDX for the 2017-2020 period, (2) Profitability and (3) Leverage has an effect on earnings management in retail companies listed on the IDX for the 2017-2020.

Item Type:	Thesis (Skripsi)
Contributors:	Contribution Contributors NIDN Email Thesis advisor Krisnando, Krisnando NIDN0313037101 krisnando@stei.ac.id
Uncontrolled Keywords:	Jumlah Komite Audit, Profitabilitas, Leverage, Manajemen Laba
Subjects:	Akuntansi > Akuntansi Manajemen
Divisions:	S1 Akuntansi
Depositing User:	METTA OKTAVIANI HERMAWAN
Date Deposited:	30 Nov 2022 05:20
Last Modified:	30 Nov 2022 05:20
URI:	http://repository.stei.ac.id/id/eprint/8936

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