Djaja, Michael Leonard (2020) Pengaruh workload partner dan kantor akuntan publik terhadap kecenderungan untuk memenuhi target laba. Bachelor thesis, Universitas Pelita Harapan.
![[img]](http://repository.uph.edu/style/images/fileicons/text.png) |
Text (Title)
Title (15).pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (2MB) |
|
|
Text (Abstract)
Abstract.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (154kB) | Preview |
|
|
Text (ToC)
ToC.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (613kB) | Preview |
|
|
Text (Chapter1)
Chapter1.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (759kB) | Preview |
|
|
Text (Chapter2)
Chapter2.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB) |
|
|
Text (Chapter3)
Chapter3.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB) |
|
|
Text (Chapter4)
Chapter4.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB) |
|
|
Text (Chapter5)
Chapter5.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (334kB) |
|
|
Text (Bibliography)
Bibliography.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (491kB) | Preview |
|
|
Text (Appendices)
Appendices.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB) |
Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh workload partner dan kantor akuntan publik terhadap kecenderungan memenuhi target laba. Sampel dari penelitian ini berjumlah 530 yang didalamnya adalah perusahaan sektor industri di negara Malaysia yang terdaftar di situs Standard and Poor’s (SNP) pada periode tahun 2016-2019. Penelitian ini menggunakan target laba sebagai variabel dependen yang diproksikan dengan earnings benchmarks. Variabel independen dari penelitian ini adalah workload partner dan workload KAP. Metode analisis yang digunakan adalah dengan uji regresi logistik. Berdasarkan hasil dari penelitian ini, workload partner tidak berpengaruh secara signifikan terhadap kecenderungan memenuhi target laba. Workload KAP berpengaruh negatif signifikan terhadap kecenderungan memenuhi target laba.
| Item Type: | Thesis (Bachelor) | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Creators: |
|
||||||||
| Contributors: |
|
||||||||
| Uncontrolled Keywords: | earnings benchmarks; workload partner; workload KAP; manajemen laba; kualitas audit | ||||||||
| 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 |
||||||||
| Depositing User: | Users 4318 not found. | ||||||||
| Date Deposited: | 17 Feb 2021 07:13 | ||||||||
| Last Modified: | 16 Apr 2021 01:41 | ||||||||
| URI: | http://repository.uph.edu/id/eprint/19752 |
Actions (login required)
 |
View Item |
