Pengaruh Profitabilitas Terhadap Manajemen Laba Dengan Reputasi Auditor Sebagai Variabel Moderasi

Wijaya, Jovita Angelina (2026) Pengaruh Profitabilitas Terhadap Manajemen Laba Dengan Reputasi Auditor Sebagai Variabel Moderasi. Undergraduate thesis, Universitas Katolik Musi Charitas.

[img] Text (EA-2026-2221006-summary_id)
EA-2026-2221006-summary_id.pdf
Restricted to Registered users only
Download (391kB) | Request a copy
[img] Text (EA-2026-2221006-complate)
EA-2026-2221006-complate.pdf
Download (1MB)

Abstract

This study aims to determine the effect of profitability on earnings management with auditor reputation as a moderating variable, focusing on technology companies listed on the Indonesia Stock Exchange for the period 2020-2024. The data used is secondary data. The population in this study is technology companies listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling, resulting in 23 companies with a total 115 samples. Hypothesis testing was conducted using subgroup moderation regression analysis. The resuls of this study indicate that auditor reputation cannot moderate the effect of Profability on Earnings Management.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Profitability, Earnings Management, Auditor Reputation
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HJ Public Finance
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Jovita Angelina Wijaya
Date Deposited: 10 Mar 2026 07:41
Last Modified: 10 Mar 2026 07:41
URI: http://eprints.ukmc.ac.id/id/eprint/15712

Actions (login required)

View Item View Item
Musi Charitas Catholic University Repository is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.