Widjaja, Richard (2020) Pengaruh partner tenure dan firm tenure terhadap manajemen laba akrual pada perusahaan di filipina. 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 akrual. Masa penugasan audit diukur dalam tingkatan partner (partner tenure) dan KAP (firm tenure). Perilaku manajemen laba transaksi akrual diukur berdasarkan discretionary accruals (DACC) . Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan perusahaan yang terdaftar dalam Filipina Stock Exchange serta S&P Market Intelligence selama periode 2016-2019. Sampel penelitian berjumlah 300 observasi, yang terdiri dari 75 perusahaan non- finance. Pengolahan data dilakukan dengan teknik regresi linier menggunakan perangkat lunak STATA. Hasil dari penelitian ini membuktikan ahwa (1) partner tenure berpengaruh negatif terhadap manajemen laba akrual dan (2) firm tenure tidak berpengaruh terhadap manajemen laba akrual.
| Item Type: | Thesis (Bachelor) | ||||||||
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| Uncontrolled Keywords: | manajemen laba akrual; kualitas audit; partner tenure; firm tenure | ||||||||
| 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 3679 not found. | ||||||||
| Date Deposited: | 22 Feb 2021 07:30 | ||||||||
| Last Modified: | 22 Feb 2021 07:30 | ||||||||
| URI: | http://repository.uph.edu/id/eprint/21815 |
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