PENGARUH KUALITAS AUDIT, KOMPENSASI BONUS DAN ASIMETRI INFORMASI TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI)
| Main Author: | Anggraini, Torezya |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2019
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/54516/1/Pendahuluan.pdf http://eprints.umm.ac.id/54516/2/BAB%20I.pdf http://eprints.umm.ac.id/54516/3/BAB%20II.pdf http://eprints.umm.ac.id/54516/4/BAB%20III.pdf http://eprints.umm.ac.id/54516/5/BAB%20IV.pdf http://eprints.umm.ac.id/54516/6/BAB%20V.pdf http://eprints.umm.ac.id/54516/7/LAMPIRAN.pdf http://eprints.umm.ac.id/54516/ |
Daftar Isi:
- Abstract: The purpose of this study is to find out empirical evidence of the influence of audit quality, bonus compensation and asymmetric information on earning mamagement. Audit quality is measured using a dummy variable from the big four audit firm, bonus compensation is measured using a dummy variable and information asymmetry is measured by bid-ask spread. The target population is companies listed in the manufacturing sector on the Indonesia Stock Exchange. The sample is determined based on the porpusive sampling method. There are 113 companies that meet the criteria. Data analysis was performed using financial statement in 2018. The research hypothesis was tested using multiple regression analysis. The results of this study indicate that: (1) audit quality has a significant effect on earnings management, (2) bonus compensation has a signifivant effect on earning management, (3) information asymmetry has a significant effect on earnings management.