PENGARUH PROFITABILITAS TERHADAP MANAJEMEN LABA DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI
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Institusion
Universitas Katolik Musi Charitas
Author
Handayani, Suci
Subject
H Social Sciences (General)
Datestamp
2022-06-27 03:50:23
Abstract :
ABSTRACT This research aims to analyze the effect of variables Profitability proxies with Return On Asset to Earnings Management with the Audit Committee as a moderating variable. Population in this research is a manufacturing company listed on Indonesia Stock Exchange in the observation period 2015-2017. Sampling technique using purposive sampling, then obtained 81 companies. Independent variables used in this research are Profitability, dependent variables are Earnings Management and moderating variables are Audit Committee. The method of analysis in this research using Moderated Regression Analysis. This research uses a modified jones model in measuring earnings management. The results of this study show that the audit committees doesn?t moderate the effect of profitability on earnings management, with the result of Ha being rejected. Keywords: Return On Asset, Earnings Management, and Audit Committee.
ABSTRACT This research aims to analyze the effect of variables Profitability proxies with Return On Asset to Earnings Management with the Audit Committee as a moderating variable. Population in this research is a manufacturing company listed on Indonesia Stock Exchange in the observation period 2015-2017. Sampling technique using purposive sampling, then obtained 81 companies. Independent variables used in this research are Profitability, dependent variables are Earnings Management and moderating variables are Audit Committee. The method of analysis in this research using Moderated Regression Analysis. This research uses a modified jones model in measuring earnings management. The results of this study show that the audit committees doesn?t moderate the effect of profitability on earnings management, with the result of Ha being rejected. Keywords: Return On Asset, Earnings Management, and Audit Committee.
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EA-2018-131030-Cover.pdf
EA-2018-131030-Abstract.pdf
EA-2018-131030-Complete.pdf
EA-2018-131030-Summary_id.pdf
EA-2018-131030-Tableofcontent.pdf
EA-2018-131030-Chapter1.pdf
EA-2018-131030-Chapter2.pdf
EA-2018-131030-Chapter3.pdf
EA-2018-131030-Chapter4.pdf
EA-2018-131030-Reference.pdf
EA-2018-131030-Attachment.pdf
EA-2018-131030-Conclusion.pdf
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