Pengaruh Leverage dan Komite Audit Terhadap Manajemen Laba Pada Perusahaan Sektor Keuangan

Febrianita, Valentina Windy (2021) Pengaruh Leverage dan Komite Audit Terhadap Manajemen Laba Pada Perusahaan Sektor Keuangan. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to analyze the influence of leverage and audit committee of earnings management in financial sector companies by focusing on the banking and insurance companies sub sector listed in Indonesia Stock Exchange with research period in 2017-2020. The data used in this research are secondary data. The population in this study are financial sector companies listed in Indonesia Stoch Exchange period in 2017-2020. The sampling selection method used was purposive sampling and obtained 32 companies with total of 128 samples. The analytical tool used in this study was the linear regression analysis. The results of this research showed that leverage has no affect on earnings management and audit committee negatively affect earnings management. Keywords: Leverage, Audit Committee, Earnings Management.

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