PENGARUH KUALITAS AUDIT, OPINI AUDIT, UMUR PERUSAHAAN, UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING DI INDUSTRI MANUFAKTUR INDONESIA
DODI HERICHO SINAGA, MASLIDA BANCIN (2022) PENGARUH KUALITAS AUDIT, OPINI AUDIT, UMUR PERUSAHAAN, UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING DI INDUSTRI MANUFAKTUR INDONESIA , SKRIPSI, UNIVERSITAS PRIMA INDONESIA
ABSTRAK
Background : Financial reports are a communication medium used to connecti nterested parties to the company. But in reality financial statements are often misused in earnings management practices. The management engineered thefBinancial statements so as to provide misleading information for decision makers
Method : This research design is descriptive quantitative. The population in thiss tudy is a publicly listed manufacturing company on the Indonesia Stock Exchange(NIDX) from 2018 -2020. The manufacturing company was listed on the IDX beforeJ anuary 1, 2009 and during that period it did not leave the IDX or was delisted.
Result : The results of the partial hypothesis testing research have tcount 1.081 andt table 1.65936, so tcount < ttable (1.081 < 1.65936) and a significant level of 280 >0.05, which means that the earnings management variable has no effect and is nots ignificant on firm value. Where the results of the partial test (T test) show that earnings management has no negative effect on firm value until the fifth hypothesis does not support. Conclution : The audit quality variable has no effect and isp artially significant on earnings management.
JURNAL
| KATEGORI JURNAL | Jurnal Nasional Terakreditasi |
|---|---|
| TAHUN JURNAL | 2022 |
| VOLUME JURNAL | 16 |
| NOMOR JURNAL | 2 |
| NAMA PENERBIT | Jurnal Iptek Terapan |
| NOMOR ISSN/ISBN | 19799292 |
| LAMAN PENERBIT (URL) | http://publikasi.lldikti10.id/index.php/jit |
| LAMAN ARTIKEL (URL) | http://publikasi.lldikti10.id/index.php/jit/article/view/1054/578 |