PENGARUH KUALITAS AUDITOR, KOMITE AUDIT DAN CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA

    ABDILLAH, ABIE (2014) PENGARUH KUALITAS AUDITOR, KOMITE AUDIT DAN CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA. S1 thesis, Universitas Pendidikan Indonesia.

    Abstract

    Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh kualitas auditor, komite audit, dan corporate governance terhadap manajemen laba.
    Populasi penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia pada tahun 2009-2012. Dengan teknik purposive sampling, diperoleh 29 perusahaan sebagai sampel. Metode analisis yang digunakan adalah analisis regresi data panel.
    Hasil dari analisis regresi data panel menunjukkan bahwa kualitas auditor, komite audit, dan corporate governance berpengaruh positif terhadap manajemen laba. Kemudian hasil pengujian hipotesis secara parsial menujukkan bahwa kualitas auditor berpengaruh signifikan, sedangkan komite audit dan corporate governance tidak berpengaruh signifikan terhadap manajemen laba.

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    Official URL: http://repository.upi.edu
    Item Type: Thesis (S1)
    Additional Information: SPEA ABD p-2014
    Uncontrolled Keywords: Kata Kunci : kualitas auditor, komite audit, Corporate Governance, manajemen laba
    Subjects: L Education > L Education (General)
    Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi
    Depositing User: DAM staf
    Date Deposited: 24 Sep 2014 02:49
    Last Modified: 24 Sep 2014 02:49
    URI: http://repository.upi.edu/id/eprint/11283

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