PENGARUH FINANCIAL DISTRESS, PENGETAHUAN KEUANGAN KOMITE AUDIT DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI tahun 2015 – 2019)

MASKUNAH, MASKUNAH (2021) PENGARUH FINANCIAL DISTRESS, PENGETAHUAN KEUANGAN KOMITE AUDIT DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI tahun 2015 – 2019). Bachelor thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.

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Abstract

This study aims to determine the effect of financial distress, financial knowledge of audit committee, and managerial ownership on earnings management. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The sampling technique used was purposive sampling, in order to obtain a sample of 210 who had met the criteria. The data analysis technique used is multiple regressiom analysis. The results of this study indicated that financial distress has no effect on earnings management, financial knowledge of audit committee has a negative effect on earnings management, while managerial ownership has a positive effect on earnings management.

Item Type: Thesis (Bachelor)
Uncontrolled Keywords: financial distress, financial knowledge of audit committee, managerial ownership, and earnings management
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User: wulan
Date Deposited: 14 Apr 2022 06:28
Last Modified: 14 Apr 2022 06:28
URI: https://repository.ump.ac.id:80/id/eprint/11421

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