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PENGARUH KUALITAS AUDIT, KOMISARIS INDEPENDEN DAN KOMITE AUDIT TERHADAP MANIPULASI AKTIVITAS RIIL PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI YANG TERDAFTAR DI BEI TAHUN 2016-2019.

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This study aims to determine and obtain the empirical evidence about the effect of audit quality, independent commissioner and audit committee on real activity manipulation. This research use a quantitative approach and the data used is secondary data which is measured using multiple linear regression-based methods with SPSS software. The population in this study is manufacturing company of consumer goods sector listed on Indonesia Stock Exchange from 2016 to 2019. This research used 164 samples which determined based on purposive sampling method. The results showed that only audit committee had a significant negative effect on real activity manipulation. While other variables such audit quality, the composition and education background of independent commissioner had no effect on real activity manipulation.

Availability
Inventory Code Barcode Call Number Location Status
2207000187T62996T629962022Central Library (Referens)Available
Detail Information
Series Title
-
Call Number
T629962022
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universias Sriwijaya.,
Collation
xv, 68 hlm. : ilus. ; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.450 7
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Audit keuangan
Prodi Akuntansi
Specific Detail Info
-
Statement of Responsibility
Other version/related

No other version available

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