PENGARUH AUDIT FIRM SIZE AUDIT FEE AUDIT TENURE DAN KOMPETENSI AUDITOR TERHADAP MANAJEMEN LABA
نویسندگان
چکیده
Penelitian ini merupakan penelitian kausalitas yang bertujuan untuk menganalisis pengaruh audit firm size, fee, tenure, dan kompetensi auditor terhadap manajemen laba. kuantitatif dengan menggunakan sumber data sekunder berupa laporan tahunan perusahaan diperoleh dari website Bursa Efek Indonesia (BEI). Populasi adalah semua sektor terdaftar di BEI pengecualian finance property & real estate tahun 2019. Metode penentuan sampel purposive sampling, terdapat 454 memenuhi karakteristik dibutuhkan periode satu (cross section). Pengujian hipotesis analisis linear berganda Statistical Package for Social Sciences (SPSS) 26 sebagai alat uji. Berdasarkan hasil uji ANOVA, variabel berpengaruh secara simultan Secara parsial signifikan Sedangkan fee tidak
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ژورنال
عنوان ژورنال: Jurnal ilmiah Manajemen, Ekonomi, dan Akuntansi
سال: 2023
ISSN: ['2621-5306', '2541-5255']
DOI: https://doi.org/10.31955/mea.v7i2.3017