PENGARUH MANAJEMEN LABA, PROFITABILITAS, DAN KUALITAS AUDITOR TERHADAP OPINI AUDIT (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Dasar Dan Kimia Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2018)

RAHMAWATI, PUTRI (2020) PENGARUH MANAJEMEN LABA, PROFITABILITAS, DAN KUALITAS AUDITOR TERHADAP OPINI AUDIT (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Dasar Dan Kimia Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2018). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Financial Reports have become an important guideline for investors to make investments, Financial Statements are required to contain transparent, responsive and accurate information. Prospective investors will be more interested in the company's financial statement information that contains good news, such as increased profitability, effective and efficient management performance, and the provision of good audit opinion. The purpose of this study was to obtain empirical evidence to find out whether or not there was an influence between Profit Management, Profitability and Auditor Quality on Audit Opinions on manufacturing companies in the basic and chemical industry sectors listed on the Indonesia stock exchange in the 2016-2018 period. The sample used in this study were 42 companies using logistic regression analysis techniques. The results showed that earnings management and auditor quality did not significantly influence audit opinion while profitability significantly affected audit opinion. Key words : Auditor Quality, Audit Oponion, Profitability, Earning Management Laporan Keuangan telah menjadi pedoman penting bagi investor untuk melakukan investasi, Laporan Keuangan diharuskan memuat informasi yang transparan, responsif serta akurat. Calon investor akan lebih tertarik terhadap informasi laporan keuangan perusahaan yang berisi berita baik (good news), seperti profitabilitas meningkat, kinerja manajemen efektif dan efisen, serta pemberian opini audit yang baik. Tujuan penelitian ini adalah untuk memperoleh bukti empiris untuk mengetahui ada atau tidaknya Pengaruh antara Manajemen Laba, Profitabilitas dan Kualitas Auditor terhadap Opini Audit pada perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di bursa efek indonesia periode 2016-2018. Sampel yang digunakan pada penelitian ini sebanyak 42 perusahaan menggunakan teknik analisis regresi logistik. Hasil penelitian menunjukan bahwa manajemen laba dan kualitas auditor tidak berpengaruh signifikan terhadap opini audit sedangkan profitabilitas berpengaruh signifikan terhadap opini audit. Kata kunci : Kualitas Auditor, Opini Audit, Profitabilitas, Manajemen Laba

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 261
NIM/NIDN Creators: 43216110412
Uncontrolled Keywords: Kualitas Auditor, Opini Audit, Profitabilitas, Manajemen Laba
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.458 Internal Auditing/Audit Internal
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 02 Nov 2021 04:07
Last Modified: 13 Jul 2022 03:05
URI: http://repository.mercubuana.ac.id/id/eprint/49961

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