PENGARUH UKURAN KAP, UKURAN PERUSAHAAN, AUDIT TENURE DAN INDEPENDENSI AUDITOR TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan-Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia tahun 2016 – 2019)

RAMADHANTI, DEWI (2021) PENGARUH UKURAN KAP, UKURAN PERUSAHAAN, AUDIT TENURE DAN INDEPENDENSI AUDITOR TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan-Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia tahun 2016 – 2019). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to analyze the effect of KAP Size, Company Size, Audit Tenure and Auditor Independence on Earnings Management in food and beverage companies listed on the Indonesia Stock Exchange (BEI) for the period 2016-2019. Earnings management is the manager's intervention in obtaining profit figures for the purpose of the company's interests in order to increase the level of investment by utilizing accounting methods. The research sample was selected using a purposive sampling method from 11 companies with a total sample of 44 food and beverage companies listed on the Indonesia Stock Exchange (BEI) for the period 2016-2019. Hypothesis testing uses multiple linear regression analysis models using SPSS 25 to test the influence of KAP size, firm size, audit tenure and auditor independence on earnings management. The results showed that KAP size had a significant and negative effect, firm size and audit tenure had no significant effect, then auditor independence had a significant and positive effect. Keywords: KAP Size, Company Size, Audit Tenure, Auditor Independence Penelitian ini bertujuan untuk menganalisis pengaruh Ukuran KAP, Ukuran Perusahaan, Audit Tenure dan Independensi Auditor terhadap Manajemen Laba pada perusahaan food and beverage yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2016-2019. Manajemen laba adalah campur tangan manajer dalam memperoleh angka laba untuk suatu tujuan kepentingan perusahaan guna meningkatkan tingkat investasi dengan memanfaatkan metode akuntansi. Sampel penelitian ini dipilih menggunakan metode purposive sampling dari 11 perusahaan dengan jumlah sampel 44 perusahaan food and beverage yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2016-2019. Pengujian hipotesis menggunakan model analisis regresi linear berganda dengan menggunakan SPSS 25 untuk menguji pengaruh ukuran kap, ukuran perusahaan, audit tenure dan independensi auditor terhadap manajemen laba. Hasil penelitian menunjukkan bahwa ukuran kap berpengaruh signifikan dan negatif, ukuran perusahaan dan audit tenure tidak berpengaruh signifikan, kemudian independensi auditor berpengaruh signifikan dan positif. Kata kunci : Ukuran KAP, Ukuran Perusahaan, Audit Tenure, Independensi Auditor

Item Type: Thesis (S1)
NIM/NIDN Creators: 43217010021
Uncontrolled Keywords: Ukuran KAP, Ukuran Perusahaan, Audit Tenure, Independensi Auditor
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 > 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 > 657.453 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: 09 Oct 2024 07:56
Last Modified: 09 Oct 2024 07:56
URI: http://repository.mercubuana.ac.id/id/eprint/91765

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