UNG, YOVITA IVANI (2022) PENGARUH CORPORATE GOVERNANCE, PROFITABILITY, LEVERAGE & KUALITAS AUDIT TERHADAP REAL EARNINGS MANAGEMENT. Masters thesis, UNIVERSITAS MA CHUNG.
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Abstract
The purpose of this study is to test whether there is an influence between independent directors, audit committees, board size, profitability, leverage and audit quality on real earnings management. The theory used in this study is agency theory. Agency theory is a theory that has the assumption that each individual is motivated solely by his own interests so as to cause a conflict of interest between the principal and the agent. The type of research used in this study is quantitative research. The population in this study is a manufacturing company listed on the IDX. The sample used is a consumer goods sector
manufacturing company listed on the IDX for the last 5 years, namely from 2017-2021. Testing data in this study used the Statistical Package for Social Sciences (SPSS). The
results of this study support the agency theory, which shows that profitability variables affect REM. According to this theory, management acting as an agent can be influenced by
the interests of fulfilling its economy.. Based on the results of existing research, profitability
can affect profit management carried out through REM as an interest of management acting as an agent. On the results of this study represented by independent directors, the
size of the board, the audit committee, leverage and audit quality could not support the theory of the agency. The results of this study show that independent directors, audit
committees, board size have an insignificant influence, profitability has a significant effecton REM, while variable leverage and audit quality do not have a significant influence on REM. Keywords: Independent Director, Audit Committee, Board Size, Profitability, Leverage,
Audit Quality
| Item Type: | Thesis (Masters) |
|---|---|
| Additional Information: | TUGAS AKHIR |
| Subjects: | H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > S1 Akuntansi |
| Depositing User: | Surya |
| Date Deposited: | 25 Oct 2024 02:32 |
| Last Modified: | 25 Oct 2024 02:32 |
| URI: | http://repository.machung.ac.id/id/eprint/312 |
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