PENGARUH MEDIASI KEY AUDIT METTERS TERHADAP HUBUNGAN ANTARA KUALITAS AUDIT DAN MANAJEMAN LABA

HAYATI, INDAH NUR (2023) PENGARUH MEDIASI KEY AUDIT METTERS TERHADAP HUBUNGAN ANTARA KUALITAS AUDIT DAN MANAJEMAN LABA. Other thesis, STIE Bank BPD JATENG.

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Abstract

This study examines the mediating effect of key audit metters on the relationship between audit quality and earnings management. The research was conducted at consumer goods companies listed on the Indonesia Stock Exchange in 2022. The sample of this study was 85 company data selected through sample criteria. The data analysis technique used in this research is multiple regression analysis. The results of this study indicate that audit quality has a significant effect on key audit matters (KAMs), key audit matters (KAMs) have a significant effect on earnings management, audit quality has a significant effect on earnings management. Key audit matters (KAMs) are able to mediate the effect of audit quality on earnings management. Keywords: key audit matters, audit quality, and earnings management

Item Type: Thesis (Other)
Additional Information: Penelitian ini meneliti tentang pengaruh mediasi key audit metters terhadap hubungan antara kualitas audit dan manajeman laba. Penelitian dilakukan pada perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia pada tahun 2022. Sampel penelitian ini sebanyak 85 data perusahaan yang dipilih melalui kriteria sampel. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi berganda. Hasil penelitian ini menujukkan bahwa kualitas audit berpengaruh signifikan terhadap key audit matters (KAMs), key audit matters (KAMs) berpengaruh signifikan terhadap manajemen laba, kualitas Audit berpengaruh signifikan terhadap manajemen laba. Key audit matters (KAMs) mampu memediasi pengaruh kualitas audit terhadap manajemen laba.
Uncontrolled Keywords: key audit matters, kualitas audit, dan manajemen laba
Subjects: H Social Sciences > HG Finance
Divisions: Faculty of Law, Arts and Social Sciences > School of Management
Depositing User: Wisudawan S1
Date Deposited: 13 Mar 2024 02:36
Last Modified: 13 Mar 2024 02:36
URI: http://eprints.stiebankbpdjateng.ac.id/id/eprint/1853

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