Skripsi

PENGARUH SPESIALISASI AUDITOR, KEPEMILIKAN MANAJERIAL, DAN LEVERAGE TERHADAP EARNINGS MANAGEMENT (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR DI BEI TAHUN 2021-2023

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Penilaian

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This study aims to examine the effect of auditor specialization, managerial ownership, and leverage on earnings management with firm size as a control variable. The study adopts a quantitative approach using secondary data obtained from the annual financial statements of 146 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023, resulting in 438 firm-year observations. The analysis method used is panel data regression. The results show that partially, auditor specialization has a significant effect on earnings management, while managerial ownership and leverage have no significant effect. Simultaneously, the three independent variables do not significantly affect earnings management. However, firm size as a control variable has a significant effect, indicating that larger firms tend to have tighter oversight, thereby limiting earnings management practices.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2507002294	T170715	T1707152025	Central Library (REFERENCES)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1707152025

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2025

Collation

xvii, 110 hlm.; ilus.; tab.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.07

Content Type

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Media Type

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Carrier Type

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Edition

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Subject(s)

Akuntansi
Prodi Akuntansi

Specific Detail Info

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Statement of Responsibility

TUTI

Other version/related

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