Pengaruh Financial Distress Terhadap Manajemen Laba Dengan Kualitas Audit Sebagai Variabel Moderasi

Honggo, Fanny (2017) Pengaruh Financial Distress Terhadap Manajemen Laba Dengan Kualitas Audit Sebagai Variabel Moderasi. Other thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to determine whether the audit quality moderating the influence of financial distress on the earnings management. The population in this study were manufacturing companies listed on the Indonesian Stock Exchange during 2013-2015. Sampels determined by using purposive sampling method. The samples obtained were as much 35 companies. Testing the hypothesis using Moderated Regresion Analysis (MRA) method with the help of SPSS 23. The test results show that the audit quality can’t moderating the influence of financial distress on the earnings management.

Item Type: Thesis (Other)
Additional Information: Skripsi Lengkap dapat dibaca di Ruang Referensi Perpustakaan UKMC Kampus Bangau.
Uncontrolled Keywords: audit quality, financial distress, earnings management, Moderated Regresion Analysis (MRA).
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Perpustakaan Unika Musi Charitas
Date Deposited: 15 May 2018 04:52
Last Modified: 15 May 2018 04:52
URI: http://eprints.ukmc.ac.id/id/eprint/1237

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