MARLIANA, DINA (2019) PENGARUH KUALITAS AUDIT, KOMITE AUDIT, UKURAN PERUSAHAAN, LEVERAGE DAN PROFITABILITAS TERHADAP MANAJEMEN LABA (Survei Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang terdaftar di BEI Periode 2015-2017). AKUNTANSI, xiii (130). pp. 92-130.
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Abstract
This study aims to determine the effect of audit quality, audit committee, company size, leverage and profitability on earnings management. Independent variables used in this study are audit quality measured using a nominal scale, audit committees are measured using a ratio scale, company size is measured using the log total assets, leverage is measured using the formula of total debt divided by total equity and measured profitability using the total formula net profit divided by total assets ROA. Dependent variable used is earnings management which is measured by using the Kothari Model 2005 discretionary accruals measurement. The population in this study is the Manufacturing Company of the Consumer Goods Sector listed on the Stock Exchange in the period 2015- 2017. The research sample was collected by purposive sampling method with a total of 108 samples. The method of data analysis uses multiple linear regression analysis. Based on the results of t and F statistical tests, the results of audit quality negatively affect earnings management, the audit committee has no effect on earnings management, firm size does not affect earnings management, leverage affects earnings management and profitability affects earnings management. Simultaneous tests carried out showed the Adjusted R Square value of 0.125 this value indicates that the dependent variable earnings management is measured using discretionary accruals. Keywords : Audit Quality, Audit Committee, Company Size, Leverage and Profitability http://digilib.mercubuana.ac.id/ iv ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh kualitas audit, komite audit, ukuran perusahaan, leverage dan profitabilitas terhadap manajemen laba. Variabel Independen yang digunakan dalam penelitian ini adalah kualitas audit diukur dengan menggunakan skala nominal, komite audit diukur dengan menggunakan skala rasio, ukuran perusahaan diukur menggunakan Log total aset, leverage diukur dengan menggunakan rumus total hutang dibagi total equity dan profitabilitas diukur menggunakan rumus total laba bersih dibagi total aset ROA. Variabel Dependen yang digunakan adalah manajemen laba yang diukur dengan menggunakan pengukuran discretionary accruals Model Kothari 2005. Populasi dalam penelitian ini adalah perusahaan Manufaktur Sektor Industri Barang Konsumsi yang terdaftar di BEI pada periode 2015-2017. Sampel penelitian dikumpulkan dengan metode purposive sampling dengan total 108 sampel. Motode analisis data menggunakan analisis regresi linier berganda. Berdasarkan hasil uji statistik t dan F menunjukkan hasil kualitas audit berpengaruh negatif terhadap manajemen laba, komite audit tidak berpengaruh terhadap manajemen laba, ukuran perusahaan tidak berpengaruh terhadap manajemen laba, leverage berpengaruh terhadap manajemen laba dan profitabilitas berpengaruh terhadap manajemen laba. Uji simultan yang dilakukan menunjukkan nilai Adjusted R Square sebesar 0,125 nilai ini menunjukkan bahwa variabel dependen manajemen laba yang diukur dengan menggunakan pengukuran discretionary accruals. Kata kunci: Kualitas Aud
| Item Type: | Article |
|---|---|
| Call Number CD: | FE/AK 19 001 |
| NIM/NIDN Creators: | 43215310072 |
| Uncontrolled Keywords: | Kata kunci: Kualitas Audit, Komite Audit, Ukuran Perusahaan, Leverage, Profitabilitas |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | siti maisyaroh |
| Date Deposited: | 15 Aug 2022 04:04 |
| Last Modified: | 15 Oct 2022 04:41 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/67613 |
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