PENGARUH AUDIT COMMITTEE EXPERTISE, FIRM SIZE, LEVERAGE DAN PROFITABILITY TERHADAP EARNINGS MANIPULATION (Studi Empiris pada Perusahaan Industri yang Terdaftar di Bursa Efek Indonesia periode 2018 - 2024)

HENDARWATI, SEPTI (2025) PENGARUH AUDIT COMMITTEE EXPERTISE, FIRM SIZE, LEVERAGE DAN PROFITABILITY TERHADAP EARNINGS MANIPULATION (Studi Empiris pada Perusahaan Industri yang Terdaftar di Bursa Efek Indonesia periode 2018 - 2024). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine the “Effect of Audit Committee Expertise, Firm Size, Leverage, and Profitability on Earnings Manipulation.” (An Empirical Study of Industrial Companies Listed on the Indonesia Stock Exchange from 2018 to 2024). Sampling was conducted using purposive sampling, with several predetermined criteria. The sample size used in this study was 147 samples from 21 companies. Data analysis was conducted using multiple linear regression analysis. The results of the study indicate that Audit Committee Expertise, Firm Size, and Leverage have a positive but insignificant effect on Earnings Manipulation, while Profitability has a positive and significant effect on Earnings Manipulation. Keywords: Audit Committee Expertise, Firm Size, leverage, profitability and Earnings Manipulation Penelitian ini bertujuan untuk menguji “Pengaruh Audit Committee Expertise, Firm Size, leverage dan profitability terhadap Earnings Manipulation”. (Studi Empiris pada Perusahaan Industri yang Terdaftar di Bursa Efek Indonesia Tahun 2018- 2024). Pengambilan sampel dilakukan dengan menggunkana metode purposive sampling, dengan beberapa kriteria yang sudah ditentukan. Jumlah sampel yang digunakan dalam penelitian ini adalah 147 sampel dari 21 perusahaan. Teknik analisis data dilakukan dengan menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahawa Audit Committee Expertise, Firm Size dan Leverage berpengruh positif dan tidak signifikan pada Earnings Manipulation sedangkan Profitability berpengaruh positif dan signifikan terhadap Earnings Manipulation. Kata Kunci: Audit Committee Expertise, Firm Size, leverage, profitability dan Earnings Manipulation

Item Type:	Thesis (S1)
Call Number CD:	FE/AK. 25 264
NIM/NIDN Creators:	43218110173
Uncontrolled Keywords:	Audit Committee Expertise, Firm Size, leverage, profitability dan Earnings Manipulation
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 > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.01-658.09 [Management of Enterprises of Specific Sizes, Scopes, Forms; Data Processing]/[Pengelolaan Usaha dengan Ukuran, Lingkup, Bentuk Tertentu; Pengolahan Data]
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	khalimah
Date Deposited:	22 Oct 2025 08:20
Last Modified:	22 Oct 2025 08:20
URI:	http://repository.mercubuana.ac.id/id/eprint/99644

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