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DC Field | Value | Language |
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dc.contributor.author | Sinaga, Claudius Marden Agustin | - |
dc.date.accessioned | 2022-12-07T06:58:08Z | - |
dc.date.available | 2022-12-07T06:58:08Z | - |
dc.date.issued | 2022-09-10 | - |
dc.identifier.uri | http://repository.uma.ac.id/handle/123456789/18692 | - |
dc.description | 115 Halaman | en_US |
dc.description.abstract | Tujuan penelitian ini adalah untuk mengetahui pengaruh arus kas bebas, komite audit dan independensi auditor terhadap manajemen laba pada perusahaan LQ 45 yang terdaftar di BEI tahun 2017-2020. Jenis penelitian pada penelitian ini menggunakan jenis asosiatif kasual. Populasi pada penelitian ini adalah 68 Perusahaan LQ 45 yang terdaftar di Bursa Efek Indonesia. Jenis data penelitian ini adalah jenis data kuantitatif. Sumber data yang digunakan dalam penelitian ini adalah sumber sekunder. Teknik pengumpulan data yang digunakan dalam penelitian ini disebut dokumentasi. Teknik analisis data pada penelitian ini dilakukan dengan analisis regresi linear berganda menggunakan IBM SPSS Statitics versi 26.00. Hasil penelitian menunjukkan bahwa arus kas bebas (X1) berpengaruh negatif dan signifikan terhadap manajemen laba (Y). komite audit (X2) tidak berpengaruh terhadap manajemen laba (Y). independensi auditor (X3) tidak berpengaruh terhadap manajemen laba (Y). Variabel arus kas bebas, komite audit dan independensi auditor secara simultan berpengaruh positif dan signifikan terhadap manajemen laba pada perusahaan indeks LQ 45 yang terdaftar di Bursa Efek Indonesia tahun 2017-2020. The purpose of this study was to determine the effect of free cash flow, audit committee and auditor independence on earnings management in LQ 45 companies listed on the IDX in 2017-2020. The type of research in this study uses the casual associative type. The population in this study were 68 LQ 45 companies listed on the Indonesia Stock Exchange. This type of research data is quantitative data type. Sources of data used in this study are secondary sources. The data collection technique used in this research is called documentation. The data analysis technique in this study was carried out with multiple linear regression analysis using IBM SPSS Statistics version 26.00. The results showed that free cash flow (X1) had a negative and significant effect on earnings management (Y). the audit committee (X2) has no significant effect on earnings management (Y). auditor independence (X3) has no significant effect on earnings management (Y). The variables of free cash flow, audit committee and auditor independence simultaneously have a positive and significant effect on earnings management at LQ 45 index companies listed on the Indonesia Stock Exchange in 2017-2020. | en_US |
dc.language.iso | other | en_US |
dc.publisher | Universitas Medan Area | en_US |
dc.relation.ispartofseries | NPM;178330299 | - |
dc.subject | manajemen laba | en_US |
dc.subject | arus kas bebas | en_US |
dc.subject | komite audit | en_US |
dc.subject | independensi auditor | en_US |
dc.subject | earnings management | en_US |
dc.subject | free cash flow | en_US |
dc.subject | independence | en_US |
dc.subject | audit committee | en_US |
dc.subject | auditor | en_US |
dc.title | Pengaruh Arus Kas Bebas, Komite Audit Dan Independensi Auditor Terhadap Manajemen Laba Pada Perusahaan Lq 45 Yang Terdaftar Di BEI Tahun 2017-2020 | en_US |
dc.title.alternative | Influence of Free Cash Flow, Audit Committee And Auditor Independence Against Management Profits at Lq 45 Company Yang Registered on IDX 2017-2020 year | en_US |
dc.type | Thesis | en_US |
Appears in Collections: | SP - Accountancy |
Files in This Item:
File | Description | Size | Format | |
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178330299 - Claudius Marden Agustin Sinaga - Fulltext.pdf | Cover, Abstract, Chapter I, II, III, V, Bibliography | 1.86 MB | Adobe PDF | View/Open |
178330299 - Claudius Marden Agustin Sinaga - Chapter IV.pdf Restricted Access | Chapter IV | 691.42 kB | Adobe PDF | View/Open Request a copy |
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