DETAIL KOLEKSI

Pengaruh corporate board independence, ukuran kap, leverage, dan profitabilitas terhadap manajemen laba

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Oleh : Salwa Kamilia Balqis

Info Katalog

Nomor Panggil : 023002000011

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2024

Pembimbing 1 : Raden Rosiana Dewi

Subyek : Stock exchanges;Financial statements

Kata Kunci : corporate board independence, earnings management, profitability, public accounting firm size

Status Posting : Published

Status : Lengkap


File Repositori
No. Nama File Hal. Link
1. 2024_TA_SAK_023002000011_Halaman-Judul.pdf 11
2. 2024_TA_SAK_023002000011_Lembar-Pengesahan.pdf 6
3. 2024_TA_SAK_023002000011_Bab-1-Pendahuluan.pdf 9
4. 2024_TA_SAK_023002000011_Bab-2-Tinjau-Pustaka.pdf 17
5. 2024_TA_SAK_023002000011_Bab-3-Metodologi-Penelitian.pdf 27
6. 2024_TA_SAK_023002000011_Bab-4-Analisis-dan-Pembahasan.pdf 13
7. 2024_TA_SAK_023002000011_Bab-5-Kesimpulan.pdf 3
8. 2024_TA_SAK_023002000011_Daftar-Pustaka.pdf 6
9. 2024_TA_SAK_023002000011_Lampiran.pdf 9

P Penelitian ini dilakukan untuk menganalisis Pengaruh Corporate BoardIndependence, Ukuran KAP, Leverage dan Profitabilitas Terhadap Manajemen Labapada perusahaan sektor bahan baku, perindustrian, consumer non-cyclicals, danconsumer cyclicals berdasarkan Indonesia Stock Exchange Industrial Classification(IDX-IC) yang terdaftar selama 2020 sampai dengan 2022. Sampel pada penelitian initerhitung sebanyak 137 perusahaan bahan baku, perindustrian, consumer noncyclicals, dan consumer cyclicals yang terdaftar di Bursa Efek Indonesia. Penelitianini merupakan penelitian kuantitatif yaitu dengan pengumpulan data menggunakandata sekunder. Data dalam penelitian ini diperoleh dari data laporan keuangan danlaporan tahunan yang berada pada situs resmi Bursa Efek Indonesia (BEI)(www.idx.co.id). Hasil penelitian ini menunujukkan bahwa Corporate BoardIndependence dan nilai Leverage berpengaruh terhadap Manajemen Laba. Sedangkanukuran KAP dan nilai profitabilitas tidak berpengaruh terhadap Manajemen Laba.

T This research was conducted to analyze Influence Corporate Board Independence, PublicAccounting Firm size, Leverage, and Profitability Against Earnings Management in the rawmaterials sector, industry, consumer non-cyclicals, and consumer cyclicals based on IndonesiaStock Excchange Industrial Classification (IDX-IC) registered from 2020 to 2022. The samplein this study was 137 companies raw materials, industry, consumer non-cyclicals, andconsumer cyclicals which is listed on the Indonesian Stock Exchange. This research isquantitative research, namely by collecting data using secondary data. The data in this researchwas obtained from financial report data and annual reports on the official website of theIndonesia Stock Exchange (BEI) (www.idx.co.id). The results of this research show thatCorporate Board Independence and Leverage values influence Earnings Management.Meanwhile, KAP size and profitability value have no effect on Earnings EarningsManagement

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