PERANGIN-ANGIN, CHRISTIAN ADYUTA (2024) LAPORAN SKRIPSI PENGARUH KEMAMPUAN MANAJERIAL, KUALITAS AUDITOR, DAN INDEPENDENSI DEWAN KOMISARIS TERHADAP MANAJEMEN LABA. S1 thesis, UNIVERSITAS KATOLIK SOEGIJAPRANATA.
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Abstract
Penelirian ini bertujuan untuk menguji pengaruh negative kemampuan manajerial, kualitas auditor, dan independensi Dewan Komisaris terhadap manajemen laba. Sampel penelitian ini adalah 1.599 perusahaan yang terdaftar di Bursa Efek Indonesia periode 2019-2021 yang diambil menggunakan metode purposive sampling. Pngujian hipotesis dilakukan menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa kemampuan manajerial dan independensi Dewan Komisaris berpengaruh positif terhadap manajemen laba, sedangkan kualitas auditor berpengaruh negatif terhadap manajemen laba.
| Item Type: | Thesis (S1) |
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| Subjects: | 600 Technology (Applied sciences) > 650 Management > 657 Accounting > Accounting Management |
| Divisions: | Faculty of Economics and Business > Department of Accounting |
| Depositing User: | mr. Andi Mustofa |
| Date Deposited: | 11 Jul 2025 02:37 |
| Last Modified: | 11 Jul 2025 02:37 |
| URI: | http://repository.unika.ac.id/id/eprint/37349 |
| Keywords: | UNSPECIFIED |
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