DETAIL KOLEKSI

Pengaruh bonus plan, debt covenant dan political cost terhadap opini audit dengan perataan laba sebagai variabel pemediasi

5.0


Oleh : Farah Nabila Kartini

Info Katalog

Nomor Panggil : 023002104026

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2023

Pembimbing 1 : Deni Darmawati

Subyek : Stock exchanges;Profit sharing - Management

Kata Kunci : income smoothing, bonus plan, debt covenant, political cost, audit opinion.

Status Posting : Published

Status : Lengkap


File Repositori
No. Nama File Hal. Link
1. 2023_TA_SAK_023002104026_Halaman-Judul.pdf 13
2. 2023_TA_SAK_023002104026_Lembar-Pengesahan.pdf 6
3. 2023_TA_SAK_023002104026_Bab-1-Pendahuluan.pdf 11
4. 2023_TA_SAK_023002104026_Bab-2-Tinjauan-Pustaka.pdf 31
5. 2023_TA_SAK_023002104026_Bab-3-Metode-Penelitian.pdf 19
6. 2023_TA_SAK_023002104026_Bab-4-Analisis-dan-Pembahasan.pdf 18
7. 2023_TA_SAK_023002104026_Bab-5-Kesimpulan.pdf 3
8. 2023_TA_SAK_023002104026_Daftar-Pustaka.pdf 2
9. 2023_TA_SAK_023002104026_Lampiran.pdf 12

T Tujuan dari peneltian ini adalah untuk menguji pengaruh bonus plan, debt covenantdan political cost Terhadap Perataan Laba dan Opini Audit. Penelitian inimenggunakan perusahaan sektor infrastruktur, utilitas dan transportasi yang terdaftardi Bursa Efek Indonesia (BEI) tahun 2020-2022 sebagai sampel. Sampel penelitian iniberjumlah 180 perusahaan yang dipilih dengan metode purposive sampling, denganperiode pengamatan 3 tahun. Metode yang digunakan untuk menganalisis hubunganantar variabel adalah metode regresi logistik. Berdasarkan hasil penelitian dapatdiperoleh simpulan bahwa bonus plan berpengaruh terhadap perataan laba (incomesmoothing), debt covenant berpengaruh terhadap perataan laba (income smoothing),political cost tidak berpengaruh terhadap perataan laba (income smoothing), incomesmoothing tidak berpengaruh signifikan terhadap opini audit, perataan laba mampumemediasi pengaruh bonus plan terhadap opini audit, perataan laba mampu memediasipengaruh debt covenant terhadap opini audit, perataan laba tidak mampu memediasipengaruh political cost terhadap opini audit.

T The purpose of this research is to examine the effect of bonus plans, debt covenantsand political costs on income smoothing and audit opinion. This research usesinfrastructure, utility and transportation sector companies listed on the IndonesiaStock Exchange (IDX) for 2020-2022 as a sample. The sample of this research is 180companies selected by purposive sampling method, with an observation period of 3years. The method used to analyze the relationship between variables is the logisticregression method. Based on the research results, it can be concluded that bonus planshave an effect on income smoothing, debt covenants have an effect on incomesmoothing, political costs have no effect on income smoothing, income smoothing haveno significant effect on audit opinion, income smoothing is able to mediate the effectof bonus plans on audit opinion, income smoothing is able to mediate the effect of debtcovenants on audit opinion, income smoothing is not able to mediate political costinfluence on audit opinion.

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