Image of PENGARUH FINANCIAL DISTRESS, KEAHLIAN AKUNTANSI KOMITE AUDIT, DAN PERSAINGAN PASAR TERHADAP MANAJEMEN LABA PADA PERUSAHAAN INDUSTRI PARIWSATA DI INDONESIA TAHUN 2018-2021 (ANALISIS PERBANDINGAN SEBELUM DAN SELAMA PANDEMI COVID-19).

Skripsi

PENGARUH FINANCIAL DISTRESS, KEAHLIAN AKUNTANSI KOMITE AUDIT, DAN PERSAINGAN PASAR TERHADAP MANAJEMEN LABA PADA PERUSAHAAN INDUSTRI PARIWSATA DI INDONESIA TAHUN 2018-2021 (ANALISIS PERBANDINGAN SEBELUM DAN SELAMA PANDEMI COVID-19).

Penilaian

0,0

dari 5
Penilaian anda saat ini :  

This study aims to examine the effect of financial distress, audit committee accounting expertise, and market competition on earnings management in companies in the tourism industry by comparison before and during the Covid-19 pandemic. The method used in this research is a quantitative method and a comparative study type of research. The samples used were 30 companies with purposive sampling technique. The data analysis technique uses multiple linear regression analysis and the Wilcoxon Signed Rank test to see differences in data before and during the Covid-19 pandemic which was carried out with the Eviews 12 statistical application. The test results show empirical evidence that financial distress has no significant positive effect on earnings management in conditions before and during the Covid-19 pandemic, audit committee accounting expertise has a significant negative effect on earnings management in conditions before and during the Covid-19 pandemic, and market competition has a significant effect significantly positive effect on earnings management in conditions before and during the Covid-19 pandemic. Based on a different test with Wilcoxon signed rank, it was found that there were significant differences in financial distress in conditions before and during the Covid-19 pandemic and there were no significant differences in audit committee accounting expertise, market competition and earnings management in conditions before and during the Covid-19 pandemic.

Availability
Inventory Code Barcode Call Number Location Status
2307000204T86116T861162023Central Library (Referens)Available
Detail Information
Series Title
-
Call Number
T861162023
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya.,
Collation
xvi, 106 hlm.; ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.450 7
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Prodi Akuntansi
Audit Keuangan, Pemeriksaan Keuangan
Specific Detail Info
-
Statement of Responsibility
Other version/related

No other version available

File Attachment
Comments
You must be logged in to post a comment