Skripsi

PENGARUH BIAYA AUDIT, KUALITAS AUDIT, DAN AUDIT TENURE TERHADAP MANAJEMEN LABA (STUDI EMPIRIS DI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DALAM BEI TAHUN 2019-2021)

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Penilaian

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The purpose of this research to examine the effect of Audit Fees, Audit Quality, and Audit Tenure on Earnings Management in Manufacturing Companies that listed on the IDX in 2019-2021. Earnings management measured by the Discretionary Accrual Modified Jones Model. The method of the research is quantitative and using secondary data. The population of this study is manufacturing companies that listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The sampling technique use Purposive Sampling. Based on re-defind criteria, obtained a sample of 69 companies. The method of collecting the data, this research use documentation method. The analysis method of the study used Multiple Linear Regression Analysis. The results of the research show that audit fees has negative effect and significant on earnings management, while audit quality and audit tenure has no significant effect on earnings management.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2307001676	T92013	T920132023	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T920132023

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universias Sriwijaya., 2023

Collation

xviii, 58 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.450 7

Content Type

Text

Media Type

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Carrier Type

-

Edition

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Subject(s)

Prodi Akuntansi
Audit Keuangan, Pemeriksaan Keuangan

Specific Detail Info

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Statement of Responsibility

MURZ

Other version/related

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