Pengaruh Jumlah Anggota Komite Audit, Frekuensi Pertemuan Komite Audit, Objektivitas Audit Internal, dan Kualitas Audit Eksternal terhadap Manajemen Laba Riil

PUTRA, KADEK MARYO Y. CHARISMA (2023) Pengaruh Jumlah Anggota Komite Audit, Frekuensi Pertemuan Komite Audit, Objektivitas Audit Internal, dan Kualitas Audit Eksternal terhadap Manajemen Laba Riil. Undergraduate thesis, Universitas Katolik Darma Cendika Fakultas Ekonomi.

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Abstract

The company was founded to achieve profit or profits. The company will try to run the business as best as possible to attract various parties that can later provide significant benefits to the company. Companies that have good financial performance can certainly attract investors to invest in the company and make it easier for companies to owe creditors, for example, banks. In order to expedite the company's strategy to have good financial performance, companies can carry out earnings management actions, one of which is through real earnings management. This study took a sample of 53 companies in the consumer goods industry sector which were listed on the Indonesia Stock Exchange in 2021. This study used descriptive statistical tests, classical assumption tests, and multiple linear regression analysis to see how much influence the independent variables have on the dependent variable. In this study revealed that the objectivity of internal audit has a negative and significant effect on real earnings management in the companies used as research samples. The existence of an in-house Chief Audit Executive (CAE) can reduce the level of real earnings management because the in-house CAE is considered to know more about all the problems that occur in the company so that they can solve problems better. While the number of audit committee members, the frequency of audit committee meetings, and the quality of external audits do not have a significant and negative effect on real earnings management in the companies that were sampled in this study.

Item Type:	Thesis (Undergraduate)
Contributors:	Contribution Contributors NIDN/NIDK Email Thesis advisor YUNIARSIH, NIA NIDN0704068603 nia.yuniarsih@ukdc.ac.id
Uncontrolled Keywords:	Number of audit committee members, Frequency of audit committee meetings, Internal audit objectivity, External audit quality, and Real earnings management.
Subjects:	H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi > Prodi Akuntansi
Depositing User:	Gaudens Dillalino
Date Deposited:	22 Aug 2024 08:10
Last Modified:	22 Aug 2024 08:10
URI:	http://repositori.ukdc.ac.id/id/eprint/1531

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