Pengaruh Komite Audit, Investment Opportunity Set (IOS) dan Profitabilitas Terhadap Kualitas Laba Pada Perusahaan Manufaktur

Tao, Novia Petra Ari (2019) Pengaruh Komite Audit, Investment Opportunity Set (IOS) dan Profitabilitas Terhadap Kualitas Laba Pada Perusahaan Manufaktur. Undergraduate thesis, STIE Perbanas Surabaya.

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ARTIKEL ILMIAH.pdf

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COVER.pdf

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Abstract

This study aimed to examine the effect of audit committee, investment opportunity set (IOS) and profitability on quality of earnings. The sample was taken using the method of purposive sampling from manufacturing company listed on the Indonesia Stock Exchange in 2016 until 2018. Obtained 306 samples from 166 manufacturing company for 3 years. Hypothesis testing is performed using multiple linear regression analysis.The result of this study indicate that audit commiittee and investment opportunity set (IOS) have significant effect on quality of earnings. While profitability does not have significant effect on quality of earnings. Keyword: Audit committee, investment opportunity set (IOS), profitability,quality of earnings

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: NOVIA PETRA ARI TAO
Date Deposited: 15 Nov 2019 06:35
Last Modified: 15 Nov 2019 07:41
URI: http://eprints.perbanas.ac.id/id/eprint/5167

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