PENGARUH STRUKTUR KEPEMILIKAN, UKURAN PERUSAHAAN, DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan sub sektor Food & Beverage Yang Terdaftar Pada Bursa Efek Indonesia Tahun 2019-2021)

Yanti, Sherly Darma and Ramadhaniyah, Rieka (2023) PENGARUH STRUKTUR KEPEMILIKAN, UKURAN PERUSAHAAN, DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan sub sektor Food & Beverage Yang Terdaftar Pada Bursa Efek Indonesia Tahun 2019-2021). Skripsi thesis, Institut Informatika Dan Bisnis Darmajaya.

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Abstract

ABSTRACT THE INFLUENCE OF OWNERSHIP STRUCTURE, FIRM SIZE, AND AUDIT QUALITY ON EARNINGS MANAGEMENT: AN EMPIRICAL STUDY ON FOOD & BEVERAGE SUB-SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE DURING 2019-2021 By: Sherly darma Yanti 1912120030 The aim of this research is to empirically demonstrate the influence of ownership structure, firm size, and audit quality on earnings management. The independent variables in this study are ownership structure, firm size, and audit quality, while the dependent variable is earnings management. The sampling technique used in this research is Purposive Sampling, resulting in a sample of 28 Food & Beverage sector companies listed on the Indonesia Stock Exchange (IDX) during the 3-year period of 2019 to 2021. The data used in this study were secondary data obtained from the IDX website. The multiple linear regression analysis was used as the analytical method for this study, using SPSS 25 as the analysis tool. The results of this study conclude that ownership structure and audit quality do not have a significant effect on earnings management, while firm size has a significant effect on earnings management. Keyword : Earning Management, Ownership Structure, Firm Size, Audit Quality.

Item Type: Thesis (Skripsi)
Subjects: 300 Ilmu Ilmu Sosial > 330 Ilmu Ekonomi
eSkripsi
Divisions: Skripsi/TA & PKPM/KP - Fakultas Ekonomi Bisnis > Prodi Akuntansi
Depositing User: Ms Sherly Darmayanti
Date Deposited: 10 Jul 2023 01:44
Last Modified: 10 Jul 2023 01:44
URI: http://repo.darmajaya.ac.id/id/eprint/11952

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