Pengaruh kualitas audit terhadap manajemen laba berbasis akrual

Suriady, Harry (2013) Pengaruh kualitas audit terhadap manajemen laba berbasis akrual. Bachelor thesis, UNSPECIFIED.

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Abstract

Penelitian ini menguji pengaruh kualitas audit yang diukur dengan audit spesialisasi industri KAP dan audit firm size terhadap manajemen laba berbasis akrual. Sampel penelitian terdiri dari 210 sampel perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) untuk 3 tahun pengamatan (2007-2009). Teknik sampling menggunakan metode purposive sampling. Pengolahan data dilakukan dengan bantuan program SPSS 21 dan Microsoft Excel 2007 Hasil penelitian, penulis menemukan bukti bahwa kualitas audit dengan pengukuran audit firm size berpengaruh positif terhadap manajemen laba berbasis akrual. Namun dalam penelitian ini, penulis belum dapat membuktikan bahwa kualitas audit dengan pengukuran spesisalisasi industri KAP berpengaruh negatif terhadap manajemen laba berbasis akrual.

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Suriady, Harry01220090099UNSPECIFIED
Additional Information: SK 12-09 SUR p
Uncontrolled Keywords: Kualitas Audit, Audit Spesialisasi Industri KAP, Audit Firm Size, dan Manajemen Laba Berbasis Akrual
Subjects: H Social Sciences > HG Finance
Divisions: University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting
Current > Faculty/School - UPH Karawaci > Business School > Accounting
Depositing User: Users 3 not found.
Date Deposited: 06 Jan 2021 08:54
Last Modified: 26 Nov 2021 07:54
URI: http://repository.uph.edu/id/eprint/13494

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