Setyaningrum, Agvionita Oktavia Pramesti (2023) PENGARUH KUALITAS AUDIT EKSTERNAL, KOMITE AUDIT, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2019 – 2021. Skripsi thesis, UNIVERSITAS BHAYANGKARA SURABAYA.
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Abstract
This study aims to determine the effect of external audit quality, audit committee, and firm size on earnings management in manufacturing companies in the FnB sub-sector listed on the IDX 2019-2021. This research uses quantitative methods. The sampling technique used purposive sampling method with a total sample of 60. The hypothesis testing used is multiple linear regression, t test, F test, Dominant test. Partially, the results of the study show that audit committee and firm size have a significant effect on earnings management, while external audit quality has no significant effect on earnings management. Simultaneously, external audit quality, audit committee, firm size have a significant effect on earnings management. The audit committee variable has a dominant effect on earnings management.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Uncontrolled Keywords: | External Audit Quality, Audit Committee, Firm Size, Earnings Management |
| Subjects: | Accounting > Auditing Accounting > Auditing |
| Divisions: | Faculty of Economic & Business > Bachelor of Accountancy |
| Depositing User: | Perpus Ubhara Surabaya |
| Date Deposited: | 06 Aug 2024 03:38 |
| Last Modified: | 06 Aug 2024 03:38 |
| URI: | http://eprints.ubhara.ac.id/id/eprint/2632 |
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