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PENGARUH KUALITAS AUDIT, KOMITE AUDIT, ASIMETRI INFORMASI, PROFITABILITAS, DAN FINANCIAL DISTRESS TERHADAP MANAJEMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BEI TAHUN 2019-2021)

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This study aims to examine the effect of audit quality, audit committee, asymmetric information, profitability, and financial distress on earnings management. The population used in this study are State-Owned Companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. Sample collection using purposive sampling method from 22 sample companies with a total of 66 observation data. The type of data used is secondary data from annual reports obtained through the website www.idx.co.id. This study is a quantitative descriptive study. Data analysis technique used is multiple linear regression analysis using SPSS software version 29. The results showed that audit quality and financial distress have a negative and significant effect on earnings management. Audit committee and asymmetric information have no significant effect on earnings management, while profitability has a positive and significant effect on earnings management.

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Detail Information

Series Title

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Call Number

T1564902024

Publisher

Indralaya : Prodi Ekonomi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2024

Collation

xx, 65 hlm.; ilus.; tab, 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.507

Content Type

Text

Media Type

unmediated

Carrier Type

other (computer)

Edition

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Subject(s)

Audit keuangan
Prodi Ekonomi Akuntansi

Specific Detail Info

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Statement of Responsibility

SEW

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