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Skripsi

PENGARUH KUALITAS AUDITOR TERHADAP MANIPULASI AKTIVITAS RIIL DI PERUSAHAAN BADAN USAHA MILIK NEGARA (BUMN) YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2020. 

This study aims to examine the effect of auditor quality on real activity manipulation. The type of data used is secondary data in the form of company annual reports. The method used in this study is a quantitative method. The research population is 20 State-Owned Enterprises (BUMN) listed on the Indonesia Stock Exchange for the 2018-2020 period. Sampling using purposive sampling method with a total sample of 57 companies.The research data analysis technique used the Software Statistical Program for Social (SPSS) version 22 with descriptive statistics and simple linear regression. The results showed that auditor quality had no effect on real activity manipulation through abnormal Cash Flow Operations (CFO), abnormal Production Cost (PROD) and abnormal Discretionary Expenses (DISC).

Availability
#
Central Library (Referens) T669302022
T66930
Available
Detail Information
Series Title
-
Call Number
T669302022
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Srwijaya.,
Collation
xx, 65 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
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