ASTRIANI, FANY IRNA (2022) PENGARUH REPUTASI AUDITOR, KARAKTERISTIK KOMITE AUDIT, DEWAN KOMISARIS INDEPENDEN, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Perbankan di Indonesia periode tahun 2017-2020). S1 thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.

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Abstract

This study aims to analyze the effect of auditor reputation, characteristics of the audit committee, independent commissioners, and institutional ownership on earnings management listed on the IDX in 2017-2020. The sampling technique used is purposive sampling in order to obtain a sample of 161 samples from 41 companies that have met the criteria. The analysis technique used is multiple regression. Based on the results of the study, it can be concluded that the auditor's reputation, characteristics of the audit committee, the board of commissioners have no effect on earnings management. Institutional ownership has a negative effect on earnings management.

Item Type: Thesis (S1)
Uncontrolled Keywords: Auditor Reputation, Characteristics of the Audit Committee, Board of Commissioners, Institutional Ownership, Earnings Management
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User: wulan
Date Deposited: 12 Oct 2022 02:39
Last Modified: 12 Jun 2024 06:33
URI: http://repository.ump.ac.id/id/eprint/14353
Nama Dospem
Name
NIDN UMP
Dosen Pembimbing
PRATAMA, BIMA CININTYA
nidn0612019301

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