Ownership Structure, Active Audit Committee, Audit Quality, and Leverage against Earnings Management.
DOI:
https://doi.org/10.51289/peta.v5i1.413Abstract
Abstrak. Struktur Kepemilikan, Keaktifan Komite Audit, Kualitas Audit, Dan Leverage Terhadap Manajemen Laba. Tujuan penelitian ini ialah mendapatkan bukti terkait Struktur Kepemilikan, Kekatifan Komite Audit, Kualitas Audit, dan Leverage berpengaruh terhadap Manajemen Laba. analisis regresi linier berganda (Multiple Liniear Analysis) merupakan metode penelitian yang diterapkan dalam penelitian ini. Penelitian ini ialah penelitian kuantitatif dengan mengambil sampel dari data sekunder perusahaan pertambangan yang ada di BEI tahun 2015-2017. Hasil Penelitian menunjukan bahwa kepemikian manajerial tidak berpengaruh terhadap manajemen laba sedangkan kepemilikan institusional berpengaruh negatif signifikan terhadap manajemen laba, kemudian keaktifan komite audit menujukan hasil negatif signifikan terhadap manajemen laba, serta kualitas audit memiliki pepengaruh negatif signifikan pula terhadap manajemen laba dan variabel yang terakhir yaitu leverage berpengaruh positif signifikan terhadap manajemen laba.
Downloads
Published
How to Cite
Issue
Section
License
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International Licensethat allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access)