PENGARUH KOMPETENSI KOMITE AUDIT, AKTIVITAS KOMITE AUDIT, KEPEMILIKAN INSTITUSIONAL, DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA.

Purnomowati, Wenny (2020) PENGARUH KOMPETENSI KOMITE AUDIT, AKTIVITAS KOMITE AUDIT, KEPEMILIKAN INSTITUSIONAL, DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA. Other thesis, Unika Soegijapranata Semarang.

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Abstract

Financial statements are a means of corporate financial information that is used to connect interested parties to company performance. Presentation of financial statements generated in the disclosure of the performance of the company's financial statements by management is given to the owner of the company as a means of evaluation or accountability relating to company performance. The income statement is an important parameter in measuring management performance. Earnings information is one that becomes the center of management's attention in measuring the performance or accountability of management so that managers only focus on the profits of the company. Earnings management is defined as the actions of a company's manager by influencing and intervening the information presented when presenting financial statements. This research aims to find out whether audit committee competence has an influence on earnings management, to find out whether audit committee activities affect earnings management, to find out whether institutional ownership influences earnings management, and to find out whether managerial ownership has an effect on earnings management. The data taken in the form of information related to variables used by researchers. The conclusion of this research is the audit committee competency variable does not affect earnings management, audit committee activity variable has negative effect on earnings management, institutional ownership variable does not significantly influence earnings management, and managerial ownership variable does not significantly influence earnings management.

Item Type: Thesis (Other)
Subjects: 600 Technology (Applied sciences) > 650 Management > 657 Accounting
600 Technology (Applied sciences) > 650 Management > 657 Accounting > Auditing
Divisions: Faculty of Economics and Business > Department of Accounting
Depositing User: Mrs Christiana Sundari
Date Deposited: 10 May 2021 04:31
Last Modified: 10 May 2021 04:31
URI: http://repository.unika.ac.id/id/eprint/24884

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