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.

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Official URL: http://repository.upi.edu

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.

Item Type: Skripsi Tesis Atau Disertasi (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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