Hayati, Zahratul (2022) Analisis Faktor-Faktor Yang Mempengaruhi Praktik Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2020). Undergraduate thesis, Politeknik Negeri Bengkalis.
|
Text (Abstract)
TA-5304181139-ABSTRACT.pdf - Submitted Version Available under License Creative Commons Attribution Share Alike. Download (666kB) | Preview |
|
|
Text (Bab I Pendahuluan)
TA-5304181139-BAB I PENDAHULUAN.pdf - Submitted Version Available under License Creative Commons Attribution Share Alike. Download (459kB) | Preview |
|
|
Text (Daftar Pustaka)
TA-5304181139-DAFTAR PUSTAKA.pdf - Submitted Version Available under License Creative Commons Attribution Share Alike. Download (176kB) | Preview |
|
![[img]](http://eprints.polbeng.ac.id/style/images/fileicons/text.png) |
Text (Full Text)
TA-5304181139-SKRIPSI full text.pdf - Submitted Version Restricted to Registered users only Available under License Creative Commons Attribution Share Alike. Download (1MB) |
Abstract
One of the information contained in the financial statements is information about profit. Profit or profit is often used as a basis for decision making of various stakeholders. This study aims to empirically test the analysis of the factors that influence earnings management. The variables used in this study are institutional ownership, leverage (DER), firm size, and audit quality. The study was conducted on food and beverage companies listed on the Indonesia Stock Exchange (IDX) consecutively for the 2018-2020 period. The sampling technique used is purposive sampling so as to obtain as many as 17 samples of companies. data testing method using multiple linear analysis. Based on the results of testing the data, it is found that simultaneously the variables of institutional ownership, leverage (DER), firm size, and audit quality have no effect on earnings management. Leverage (DER) has a significant effect on earnings management. Partially, institutional ownership, firm size and audit quality have no significant effect on earnings management.
| Item Type: | Thesis (Undergraduate) | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
||||||||
| Uncontrolled Keywords: | Institutional Ownership, Leverage(DER), Firm Size, Audit Quality, and Earnings Management | ||||||||
| Subjects: | 550 ILMU EKONOMI > 560 ILMU EKONOMI > 562 Akuntansi 550 ILMU EKONOMI > 570 ILMU MANAJEMEN > 571 Manajemen |
||||||||
| Divisions: | Jurusan Administrasi Bisnis > Sarjana Terapan Akuntansi Keuangan Publik > TUGAS AKHIR | ||||||||
| Depositing User: | Akuntansi Keuangan Publik A | ||||||||
| Date Deposited: | 13 Sep 2022 11:10 | ||||||||
| Last Modified: | 20 Sep 2022 15:43 | ||||||||
| URI: | http://eprints.polbeng.ac.id/id/eprint/7060 |
Actions (login required)
 |
View Item |
