FATMAWATI, YUNI (2022) PENGARUH KUALITAS AUDITOR, KEPEMILIKAN MANAJERIAL, KOMPENSASI BONUS, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2017-2020). Bachelor thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.

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Abstract

The purpose of this stufy is to determine the effect of auditor quality, managerial ownership, bonus compensation, and firm size to earnings management at mining company listed in Indonesia Stock Exchange in 2017-2020. The independent variable in this study is the auditor quality, managerial ownership, bonus compensation, and firm size, while the dependent variable is the earnings management. The population in this study is mining company listed in Indonesia Stock Exchange in 2017-2020. The sampling technique used was purposive sampling, and obtained 20 companies as a sample with 80 sample data that match with the criteria. The data analysis technique used in this research is descriptive statistics, frequency distribution and logistic regression analysis. The result showed that the variables auditor quality, managerial ownership and bonus compensation has no effect on earnings management. While firm size has a negative effect on earnings management.

Dosen Pembimbing: Pramono, Hadi | unspecified
Item Type: Thesis (Bachelor)
Uncontrolled Keywords: auditor quality, managerial ownership, bonus compensation, firm size, earnings management.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User: Catur Indra Himawan
Date Deposited: 29 Jul 2022 02:51
Last Modified: 22 Jul 2024 07:34
URI: http://repository.ump.ac.id/id/eprint/13093

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