Fince Layadi (2020) Pengaruh Keahlian Keuangan Komite Audit, Komite Audit Wanita, Dan Busy Boards Terhadap Manajemen Laba. Skripsi thesis, UNIVERSITAS AIRLANGGA.
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Abstract
Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh keahlian keuangan komite audit, komite audit wanita, dan busy boards terhadap manajemen laba. Penelitian ini menggunakan sampel sebanyak 765 observasi perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia pada tahun 2016-2018 dengan menggunakan metode analisis regresi linier berganda dan uji t dengan tingkat signifikansi 5% menggunakan software SPSS 20. Teknik pengumpulan data yang digunakan adalah purposive sampling. Hasil dari penelitian ini menunjukkan bahwa keahlian keuangan komite audit, komite audit wanita, serta busy boards berpengaruh negatif signifikan terhadap manajemen laba.
Item Type: | Thesis (Skripsi) | ||||||
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Additional Information: | KKB KK-2 A 187/20 Lay p | ||||||
Uncontrolled Keywords: | earnings management, audit committee financial expertise, female audit committee, busy boards | ||||||
Subjects: | H Social Sciences > HD Industries. Land use. Labor > HD28-70 Management. Industrial Management R Medicine > RA Public aspects of medicine > RA1-1270 Public aspects of medicine > RA1-418.5 Medicine and the state > RA399 Regulation of medical practice. Evaluation and quality control of medical care. Medical audit |
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Divisions: | 04. Fakultas Ekonomi dan Bisnis > Akuntansi | ||||||
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Depositing User: | Unnamed user with email indah.fatma@staf.unair.ac.id | ||||||
Date Deposited: | 19 Oct 2020 14:37 | ||||||
Last Modified: | 19 Oct 2020 14:37 | ||||||
URI: | http://repository.unair.ac.id/id/eprint/100342 | ||||||
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