Sari, Ella Yofita and Swissia, Pebrina (2022) PENGARUH TIPE INDUSTRI, UKURAN PERUSAHAAN, KOMITE AUDIT, INTENSITAS GOODWILL DAN KUALITAS AUDIT TERHADAP KEPATUHAN PENGUNGKAPAN GOODWILL IMPAIRMENT TESTING (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2018-2020). Skripsi thesis, INSTITUT INFORMATIKA DAN BISNIS DARMAJAYA.
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COVER.pdf Download (39kB) |
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ABSTRAK BAHASA INDONESIA.pdf Download (148kB) |
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ABSTRAK B. INGGRIS.pdf Download (147kB) |
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HALAMAN PERSETUJUAN.pdf Download (345kB) |
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HALAMAN PENGESAHAN.pdf Download (330kB) |
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ABSTRAK BAHASA INDONESIA.pdf Download (148kB) |
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ABSTRAK B. INGGRIS.pdf Download (147kB) |
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DAFTAR ISI.pdf Download (194kB) |
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BAB 1.pdf Download (560kB) |
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BAB 2.pdf Download (442kB) |
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BAB 3.pdf Download (980kB) |
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BAB 4.pdf Download (526kB) |
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BAB 5.pdf Download (152kB) |
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DAFTAR PUSTAKA.pdf Download (390kB) |
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LAMPIRAN.pdf Download (462kB) |
Abstract
The objective of this research was examining and finding out the effect of the industry type, the company size, the audit committee, the goodwill intensity, and the audit quality on the goodwill impairment testing disclosure compliance. The population of this research was the manufacturing companies indexed in Indonesia Stock Exchange in the period of 2018-2020. The sampling technique used in this research was the purposive sampling. The number of sample used in this research was 24 companies. The period of this research was 2018-2020 so that the total of the obtained data was 72 data of the companies. The result of this research was that the industry type did not affect the goodwill impairment testing disclosure compliance; the company size affected the goodwill impairment testing disclosure compliance; the audit committee did not affect the goodwill impairment testing disclosure compliance; the goodwill intensity affect the goodwill impairment testing disclosure compliance; and, the audit quality did not affect the goodwill impairment testing disclosure compliance. Keywords: industry type, company size, audit committee, goodwill intensity, audit quality, goodwill impairment testing
| 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: | Ella Yofita Sari |
| Date Deposited: | 03 Aug 2022 07:15 |
| Last Modified: | 03 Aug 2022 07:15 |
| URI: | http://repo.darmajaya.ac.id/id/eprint/7867 |
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