PENGARUH KOMITE AUDIT, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP EARNINGS MANAGEMENT DI PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI

CLARISSA AULIA DAMAYANTI, . (2023) PENGARUH KOMITE AUDIT, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP EARNINGS MANAGEMENT DI PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

*ABSTRAK* --------- Penelitian ini bertujuan untuk menguji pengaruh komite audit, ukuran perusahaan, dan profitabilitas terhadap earnings management. Earnings management diproksikan oleh akrual diskresioner, komite audit diproksikan oleh jumlah anggota komite audit, ukuran perusahaan diukur oleh logaritma natural total aset perusahaan, dan profitabilitas diukur menggunakan return on assets (ROA). Metode penelitian yang digunakan adalah metode kuantitatif dengan data sekunder. Teknik analisis yang digunakan adalah analisis regresi linier berganda. Teknik pemilihan sampel menggunakan metode purposive sampling yang terdiri dari 41 perusahaan manufaktur sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2018-2021. Hasil penelitian secara parsial menunjukkan bahwa komite audit berpengaruh positif dan signifikan terhadap earnings management, ukuran perusahaan tidak berpengaruh signifikan terhadap earnings management, dan profitabilitas berpengaruh positif dan signifikan terhadap earnings management. Selain itu, komite audit, ukuran perusahaan, dan profitabilitas berpengaruh signifikan secara simultan terhadap earnings management. Kata Kunci : Earnings Management, Komite Audit, Ukuran Perusahaan, Profitabilitas *ABSTRACT* ---------- This study aims to examine the effect of the audit committee, firm size, and profitability on earnings management. Earnings management is proxied by discretionary accruals, audit committee is proxied by the number of audit committee members, firm size is measured by the natural logarithm of the firm's total assets, and profitability is measured by return on assets (ROA). The research method used is a quantitative method with secondary data. The analysis technique used is multiple linear regression analysis. The sample selection technique uses a purposive sampling method which consists of 41 manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange for 2018-2021. The results of the study partially show that the audit committee has a positive and significant effect on earnings management, firm size has no significant effect on earnings management, and profitability has a positive and significant effect on earnings management. In addition, the audit committee, firm size, and profitability simultaneously have a significant effect on earnings management. Keywords : Earnings Management, Audit Committee, Firm Size, Profitability

Item Type:	Thesis (Sarjana)
Additional Information:	1) Dr. I Gusti Ketut Agung Ulupui, S.E, M.Si, Ak, CA 2) Petrolis Nusa Perdana, M.Acc, Ak
Subjects:	Manajemen > Manajemen , Business
Divisions:	FE > S1 Akuntansi
Depositing User:	Users 20575 not found.
Date Deposited:	11 Sep 2023 02:11
Last Modified:	11 Sep 2023 02:11
URI:	http://repository.unj.ac.id/id/eprint/42028

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