PRIHATININGRUM, RINDA AGUSTIN (2018) PENGARUH KOMITE AUDIT TERHADAP HUBUNGAN ANTARA KUALITAS DISCLOSURE DAN MANAJEMEN LABA. S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
ABSTRACT This study aims to determine and analyze the influence of the audit committee on the relationship between the quality of disclosure and earnings management in manufacturing companies of the industrial sector of goods and consumption listed on the Indonesia Stock Exchange period 2104-2016. Independent variables used in this study is the quality of disclosure, moderation variables used are the proportion of Audit Committee while Profit Management as dependent variable. Population in this research is manufacturing company of industrial sector of goods and consumption listed in Indonesia Stock Exchange. Sampling technique in this research is purposive sampling. The number of samples according to the criteria specified is as many as 12 companies. Based on the results of research show that Partially Disclosure Quality has no effect on Profit Management and Audit Committee is not able to moderate the Quality Disclosure and Profit Management. Keywords: Disclosure Quality, Audit Committee, and Profit Management ABSTRAK Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh komite audit terhadap hubungan antara kualitas disclosure dan manajemen laba pada perusahaan manufaktur sektor industri barang dan konsumsi yang terdaftar di Bursa Efek Indonesia periode 2104-2016. Variabel independen yang digunakan dalam penelitian ini adalah kualitas disclosure,variabel moderasi yang digunakan adalah porporsi Komite Audit sedangkan Manajemen Laba sebagai variabel dependen.Populasi dalam penelitian ini adalah perusahaan manufaktur sektor industri barang dan konsumsi yang terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel dalam penelitian ini adalah purposive sampling. Banyaknya sampel yang sesuai dengan kriteria yang ditentukan adalah sebanyak 12 perusahaan.Berdasarkan hasil penelitian menunjukkan bahwa secara parsial Kualitas Disclosure tidak berpengaruh terhadap Manajemen Laba dan Komite Audit tidak mampu memoderasi Kualitas Disclosure dan Manajemen Laba. Kata kunci : Kualitas Disclosure, Komite Audit, dan Manajemen Laba
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