., Susanti (2014) PENGARUH PERANAN KOMITE AUDIT DAN REPUTASI AUDITOR TERHADAP MANAJEMEN LABA. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.
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Abstract
This study aimed to examine the effect of the role of the audit committee and auditor reputation on earnings management. The population in this study are all banking companies listed in Indonesia Stock Exchange 2011-2013. The sampel set by using purposive sampling method. The research sampel obtained as many as 31 companies. The data analysis technique used in this study performed with SPSS version 20.0 . The technique that used in this research are classical assumption test analysis, partial and simultaneous hypothesis testing, determination of R values that compute by using multiple regression analysis. The test results showed that the activity of the audit committee (H1), the size of the audit committee (H2), the turn of the audit committee (H3), and the reputation of the auditor (H4) have a significant effect on earnings management, is rejected.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Uncontrolled Keywords: | Role of the Audit Committee, Auditor Reputation, Earnings Management |
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Theses - S1 > Accounting Study Program |
| Depositing User: | Faontina Ririn Dwimaysinta |
| Date Deposited: | 23 Jan 2024 03:01 |
| Last Modified: | 23 Jan 2024 03:01 |
| URI: | http://eprints.ukmc.ac.id/id/eprint/11250 |
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