PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, UKURAN KAP, DAN SPESIALISASI AUDITOR TERHADAP MANAJEMEN LABA

SAFRIANTI, MARIA (2013) PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, UKURAN KAP, DAN SPESIALISASI AUDITOR TERHADAP MANAJEMEN LABA. S1 thesis, Universitas Negeri Jakarta.

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Abstract

Maria Safrianti, 2013: The Influence of Independent Commissioner, Audit Committee, Audit Firm Size, and Auditor Specialization Against Earnings Management on Non-Financial Companies Which Listed in IDX Year 2010-2011. This study aims to determine the influence of independent commissioner,audit committee, audit firm size, and auditor specialization on earnings management. Factors tested in this study is independent commissioner,audit committee, audit firm size, and auditor specialization as independent variables while earnings management as dependent variable. This study sample consists of 96 non financial companies which listed in IDX year 2010-2011. The data used in this study is secondary data and sample selection by using purposive sampling method. Analysis tool used is multiple linear regression analysis at a significance level 5%. The results of stimultaneoys hypothesis testing showed that the four independent variables which are independent commissioner,audit committee, audit firm size, and auditor specialization affect on earnings management. Meanwhile, the partial results indicate independent commissioner, audit firm size, and auditor specialization are affecting earnings management. However, no evidence that could proved audit committee affecting earnings management. Keywords: independent commissioner, audit committee, audit firm size, auditor specialization, earning management.

Item Type: Thesis (S1)
Additional Information: Pembimbing I: Marsellisa Nindito, SE, Akt, M.Sc ; Pembimbing II: Choirul Anwar, SE, MBA, MAFIS
Subjects: Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Akuntansi Perpajakan (Tax Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Analisis Data Manajemen (Data Processing and Analysis of Management)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Manajemen Investasi, Manajemen Modal, Kapitalisasi (Management of Investment, Capitalization)
Divisions: Fakultas Ekonomi > S1 Akuntansi
Depositing User: Budi Siswanto
Date Deposited: 13 Mar 2018 07:55
Last Modified: 13 Mar 2018 07:55
URI: http://repository.fe.unj.ac.id/id/eprint/3797

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