Pengaruh Kualitas Audit dan Ukuran Perusahaan Terhadap Manajemen Laba Studi empriris pada Perusahaan Kosmetik dan Rumah Tangga yang terdaftar di Bursa Efek Indonesia Tahun 2017-2019
Abstract
Tujuan penelitian ini adalah untuk mengetahui Pengaruh Kualitas Audit dan Ukuran Perusahaan Terhadap Manajemen Laba Pada Perusahan Kosmetik Dan Rumah Tangga Yang Terdaftar Di BEI Tahun 2017-2019. Metode dalam penelitian ini berjenis Metode penelitian yang digunakan dalam penelitian ini adalah metode statistik deskriptif-kuantitatif Adapun populasi dan sampel dalam penelitian ini berjumlah 7 perusahaan kosmetik dan rumah tangga dan menggunakan teknik purposive sampling dengan 6 perusahaan kosmetik dan rumah tangga. Adapun alat analisis menggunakan analisis regresi linear berganda dengan bantuan Software Eviews versi 9 dimana Software tersebut digunakan sebagai alat olah data untuk menghitung rancangan analisis pada Analisis Statistik Deskriptif, Uji Asumsi Klasik dan Uji Hipotesis. Hasil pengujian statistik dengan menggunakan uji t yakni Kualitas Audit tidak berpengaruh signifikan terhadap Manajemen Laba, dan Ukuran Perusahaan tidak berpengaruh signifikan terhadap Manajemen Laba. Sementara uji f yakni Kualitas Audit dan Ukuran Perusahaan secara simultan tidak berpengaruh signifikan terhadap Manajemen Laba, dan Ukuran Perusahaan tidak berpengaruh signifikan terhadap Manajemen Laba.
Kata Kunci : Kualitas Audit, Ukuran Perusahaan dan Manajemen Laba
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