RIZKY, SHAVIRA (2024) PENGARUH AUDIT QUALITY, KOMISARIS INDEPENDEN TERHADAP COST OF DEBT DENGAN EARNINGS MANAGEMENT SEBAGAI VARIABEL MODERASI (Studi Empiris Perusahaan Manufaktur Sektor barang konsumen primer Yang Terdaftar di Bursa Efek Indonesia (BEI) Periode (2018-2022)). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study examines the effect of Audit Quality and Independent Commissioners on the Cost of Debt with Earnings Management as a moderating variable. The population used is all manufacturing companies in the consumer goods sector that are listed on the Indonesia Stock Exchange (IDX) and publish annual reports for the 2018-2022 period. The sample used in this research was 23 out of 70 companies that met the criteria. Sampling was carried out using the purposive sampling method. Data analysis used in this research uses Multiple Linear Regression Analysis with the E-views 9 application tool. The results of this research show that Audit Quality has a negative effect on the Cost of Debt, Independent Commissioners have no effect on the Cost of Debt, Earnings Management cannot weaken the negative effect of Audit Quality on Cost of Debt and Earnings Management cannot weaken the negative influence of Independent Commissioners on Cost of Debt. Keywords: Audit Quality, Independent Commissioner, Profit Management and Cost of Debt. Penelitian ini bertujuan untuk menguji Pengaruh Audit Quality dan Komisaris Independent terhadap Cost of Debt dengan Earnings Management sebagai Variable moderasi. Populasi yang digunakan adalah seluruh perusahaan manufaktur sektor barang konsumen primer yang terdaftar di Bursa Efek Indonesia (BEI) serta menerbitkan laporan tahunan Periode 2018-2022. Sampel yang digunakan dalam penelitian ini sebanyak 23 dari 70 perusahaan yang memenuhi kriteria. Pengambilan sampel dilakukan dengan menggunakan metode purposive sampling. Analisis data yang digunakan dalam penelitian ini menggunakan Analisis Regresi Linier Berganda dengan alat aplikasi E-views 9. Hasil penelitian ini menunjukan Audit Quality berpengaruh negative terhadap Cost of Debt, Komisaris Independent tidak berpengaruh terhadap Cost of Debt, Earnings Management tidak dapat memperlemah pengaruh negative Audit Quality terhadap Cost of Debt dan Earnings Management tidak dapat memperlemah pengaruh negative Komisaris Independent terhadap Cost of Debt. Kata Kunci: Kualitas Audit, Komisaris Independent, Manajemen Laba dan Biaya Hutang.
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 24 219 |
| NIM/NIDN Creators: | 43218110092 |
| Uncontrolled Keywords: | Kualitas Audit, Komisaris Independent, Manajemen Laba dan Biaya Hutang. |
| Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan > 332.5 Barter/Tukar Menukar Barang 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Dede Muksin Lubis |
| Date Deposited: | 24 Sep 2024 02:51 |
| Last Modified: | 24 Sep 2024 02:51 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/91717 |
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