NURHAFIFAH, NURHAFIFAH (2023) PENGARUH ASIMETRI INFORMASI, KUALITAS AUDIT, KOMITE AUDIT DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2018-2022. Skripsi thesis, INSTITUT TEKNOLOGI DAN SAINS MANDALA.

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Abstract

ABSTRACT The Effect of Asymmetry Information, Audit Quality, Audit Committee and Firm Size On Earnings Management The development of the banking sector in Indonesia is growing rapidly, intense business competition encourages management's desire to improve performance and comply with banking regulations by managing reported bank profits. The research objective is to analyze the effect of information asymmetry, audit quality, audit committee and firm size on earnings management. The research object is a banking company that is listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. The sample selection used a purposive sampling method, so that a total of 32 bank companies were obtained. The research method used is multiple linear regression analysis with dummy variables. The results of this study indicate that (1) information asymmetry and audit quality have no effect on earnings management (2) audit committee and firm size have an effect on earnings management. Simultaneously, information asymmetry, audit quality, audit committee and firm size have an influence on earnings management. Keywords: Earnings Management, Asymmetry Information, Audit Quality, Audit Committee, Company Size.

Item Type:	Thesis (Skripsi)
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	AKUNTANSI-S1
Depositing User:	Handoko Triharso
Date Deposited:	10 Feb 2025 05:26
Last Modified:	10 Feb 2025 05:26
URI:	http://repo.itsm.ac.id/id/eprint/977

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