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ANALISIS REPUTASI AUDITOR, JUMLAH DEWAN DIREKSI, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP EARNINGS MANAGEMENT PADA PERUSAHAAN GO PUBLIC DI INDONESIA

NOVITASARI, ARUM (2013) ANALISIS REPUTASI AUDITOR, JUMLAH DEWAN DIREKSI, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP EARNINGS MANAGEMENT PADA PERUSAHAAN GO PUBLIC DI INDONESIA. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

Earnings management is an act to increase or decrease profits without affecting the increase or decrease in the long-term economic profitability of the unit. The inconsistent results of previous studies attract researchers to perform back testing. The purpose of this study was to examine the effect of auditor reputation, the number of board of directors, leverage and firm size on earnings management. Based on the test results prove that the research hypothesis (1) Auditor reputation has no effect on earnings management with significant value of 0.851 > 0.05. (2) The number of the Board of Directors had no effect on earnings management with significant value of 0.707 > 0.05. (3) Leverage effect on earnings management with significant value of 0.033 < 0.05. (4) Company size has no effect on earnings management with significant value of 0.306 > 0.05. (5) Adjusted R Square of 0.105 which can be interpreted that only 10.5% of the variation could be explained by earnings management repoutasi auditors, the number of board of directors, leverage and firm size. Key words : Earnings Management, Reputation Auditor, The Number Of Board Of Directors, Leverage and Firm Size

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 658 - GENERAL MANAGEMENT > 658.151 1 - MANAGEMENT ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan Universitas Hayam Wuruk Perbanas Surabaya
Date Deposited: 04 Jul 2017 01:19
Last Modified: 04 Jul 2017 01:19
URI: http://eprints.perbanas.ac.id/id/eprint/1486

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