Pramesti, Aninda Maya (2024) Pengaruh Kualitas Audit dan Auditor Switching terhadap Tindakan Manajemen Laba Pada Perusahaan Perbankan Yang Tercatat BEI Tahun 2018-2022 dengan Audit Fee sebagai Variabel Mediasi. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This research aims to examine the influence of audit quality and auditor turnover on earnings management with audit fees as a mediating variable. The data in this research is secondary data originating from the annual reports of companies listed on the Indonesia Stock Exchange for 2018-2022. The sample consisted of 19 companies and the method used for sampling was purposive sampling. The hypothesis in this study was tested using multiple regression. The results of the research show that audit quality has an effect on audit fees, auditor switching has no effect on audit fees, audit quality has an effect on earnings management in a negative direction, auditor switching has no effect on earnings management, audit fees have a negative effect on earnings management, and there is no variable effect mediation of audit quality and auditor switching on earnings management.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance H Social Sciences > HJ Public Finance H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing |
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| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | aninda maya pramesti | ||||||||
| Date Deposited: | 24 Sep 2024 09:35 | ||||||||
| Last Modified: | 24 Sep 2024 09:35 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/30308 |
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