| dc.contributor.advisor | WIDIASTUTI,HARJANTI | |
| dc.contributor.author | TRIANTORO, AGIL JOKO | |
| dc.date.accessioned | 2017-01-18T07:00:27Z | |
| dc.date.available | 2017-01-18T07:00:27Z | |
| dc.date.issued | 2016-12-16 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/8587 | |
| dc.description | Penelitian ini bertujuan untuk memperoleh bukti mengenai pengaruh dewan komisaris, komite audit, kualitas audit danleverageterhadap manajemen laba padaperusahaan manufaktur di Indonesia. Objek penelitian ini adalah perusahaan-perusahaanmanufaktur Sektor Industri Barang Konsumsiyang terdaftar di Bursa Efek Indonesia. Jumlah perusahaan pada penelitian ini adalah 37 perusahaan selama 5 periode, yaitu 2011-2015 dengan jumlah 151 sampel. Metodepengambilan sampel menggunakan purposive sampling.Hipotesis dalam penelitian ini dilakukan pengujian dengan menggunakan regresi linier berganda. Hasil penelitian ini menunjukkan bahwa dewan komisaris dankomite audit berpengaruh negatif signifikan terhadap manajemen laba. Sedangkan kualitas audit dan leverage tidak berpengaruh terhadapmanajemen laba. | en_US |
| dc.description.abstract | This research purposes to check the effects ofboard of commisioners,audit committee, audit quality and leverageto earnings managementstudy at Manufacturing Companies in indonesia. Thisresearch used sample of Manufacturing CompaniesSector Consumer Goods Industry which ListedIn Indonesia Stock Exchange.The number of Manufacturing Companies that were became in thisstudy were 37 companies with 5 years observation, during 2011-2015 and the total sample is 151. Based on purposive sampling method. The hypothesis in this research was tested using double linear regression. Results of this research indicates that board of commisioners andaudit committee influence negative significantly onearnings management. Meanwhileaudit quality and do not influencessignificantly on earnings management. | en_US |
| dc.publisher | FE UMY | en_US |
| dc.subject | board of commisioners, audit committee, audit quality, leverage, earnings management. dewan komisaris, komite audit, kualitas audit, leverage, manajemen laba | en_US |
| dc.title | PENGARUH DEWAN KOMISARIS, KOMITE AUDIT, KUALITAS AUDIT DAN LEVERAGE TERHADAP MANAJEMEN LABA (Studi Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2011-2015) | en_US |
| dc.type | Thesis
SKR
680 | en_US |
