Kohar, Thalia (2020) Pengaruh partner tenure dan firm tenure terhadap manajemen laba transaksi riil. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Penelitian ini menguji pengaruh dari kualitas audit, yang diukur berdasarkan masa penugasan audit terhadap perilaku manajemen laba transaksi riil. Masa penugasan audit diukur dalam tingkatan partner dan KAP. Perilaku manajemen laba transaksi riil diukur berdasarkan manipulasi biaya diskresioner dalam bentuk selling, general & administrative serta research & development expense. Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan perusahaan yang terdaftar dalam Malaysia Stock Exchange serta S&P Market Intelligence selama periode 2015-2019. Sampel penelitian berjumlah 340 observasi, yang terdiri dari 102 perusahaan terdaftar dalam sektor industri Consumer Products & Services, Technology dan Industrial Product & Services. Penelitian ini menemukan sebagian bukti mengenai pengaruh negatif dari masa penugasan partner (partner tenure) dan masa penugasan KAP (firm tenure) terhadap manajemen laba biaya diskresioner. Dimana partner tenure berpengaruh negatif terhadap manipulasi biaya selling, general & administrative dan firm tenure berpengaruh negatif terhadap manipulasi biaya research & development.
| Item Type: | Thesis (Bachelor) | ||||||||
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| Uncontrolled Keywords: | kualitas audit; masa penugasan audit; partner tenure; firm tenure; manajemen laba transaksi riil; manipulasi biaya diskresioner ; abnormal selling, general & administrative expense ; abnormal research & development expense | ||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting Current > Faculty/School - UPH Karawaci > Business School > Accounting |
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| Depositing User: | Users 3602 not found. | ||||||||
| Date Deposited: | 15 Feb 2021 01:57 | ||||||||
| Last Modified: | 15 Feb 2021 01:57 | ||||||||
| URI: | http://repository.uph.edu/id/eprint/18054 |
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