Ernadi, Sani (2020) PENGARUH FINANCIAL DISTRESS, UKURAN PERUSAHAAN DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA PADA PERUSAHAAN KOMPAS100 YANG TERDAFTAR DI BEI 2016-2019. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh financial distress, ukuran perusahaan dan komite audit terhadap manajemen laba pada perusahaan kompas100 yang terdaftar pada BEI tahun 2016-2019. Penelitian ini merupakan penelitian kausalitas dengan pendekatan kuantitatif. Populasi penelitian ini adalah seluruh perusahaan terindex kompas100 yang terdaftar di BEI. Penentuan sampel dengan menggunakan metode purposive sampling sehingga jumlah sampel yang terpilih sebanyak 25 perusahaan dengan total observasi dalam penelitian ini sebanyak 100 observasi. Data yang digunakan penelitian ini berupa data sekunder. Teknik pengumpulan data menggunakan metode dokumentasi melalui situs www.idx.co.id dan website perusahaan. Hasil penelitian ini menunjukkan bahwa (1) Financial distress berpengaruh positif dan signifikan terhadap manajemen laba. (2) Ukuran perusahaan berpengaruh negatif dan tidak signifikan terhadap manajemen laba. (3) Komite audit berpengaruh negatif dan tidak signifikan terhadap manajemen laba. (4) Financial distress, ukuran perusahaan, komite audit bersama-sama berpengaruh positif dan signifikan terhadap manajemen laba. ABSTRACT This study aims to determine the effect of the financial distress, company size and audit committee on earning management at the kompas100 company listed on the IDX in 2016-2019. This research is an kausalitatif study with a quantitative approach. The population of this study were all companies indexed by kompas100 listed on the IDX. The samples were determined using purposive sampling method so that the number of samples selected was 25 companies so that the total observations in this study were 100 observations. The data used in this study are secondary data. The data collection technique uses the documentation method through the website www.idx.co.id and the company website. The results of this research that (1) the financial distress has a positive and significant effect on earning management. (2) The size company has a negative and insignificant effect on earning management. (3) The audit committee has a negative and insignificant effect on fearning management. (4) The financial distress, size company and audit committee has an positive and significant effect on earning management.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Users 561 not found. | ||||||||
| Date Deposited: | 28 Oct 2020 01:38 | ||||||||
| Last Modified: | 28 Oct 2020 01:38 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/1437 |
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