PENGARUH MANAJEMEN LABA, STATUS PERUSAHAAN DAN KUALITAS AUDIT TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA DI INDEX LQ-45

Lumbantoruan, Christian H. (2014) PENGARUH MANAJEMEN LABA, STATUS PERUSAHAAN DAN KUALITAS AUDIT TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA DI INDEX LQ-45. Undergraduate thesis, UNIMED.

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Abstract

Permasalahan dalam penelitian ini adalah apakah manajemen laba , status perusahaan dan kualitas audit berpengaruh terhadap tingkat pengungkapan laporan keuangan pada perusahaan yang terdaftar di indeks LQ45. Penelitian ini bertujuan untuk mendapatkan bukti pengaruh manajemen laba, status perusahaan dan kualitas audit terhadap tingkat pengungkapan laporan keuangan pada perusahaan yang terdaftar di indeks LQ45Pengambilan sampel yang dilakukan dalam penelitian ini menggunakan metode purposive sampling maka terpilih 35 perusahaan sampel dalam periode waktu 2010-2012. Metode analisis data yang digunakan adalah regresi berganda dengan alat bantu SPSS 19.Hasil penelitian menunjukkan secara parsial (Uji t) dapat diketahui bahwa semua variabel bebas berpengaruh positif terhadap variabel terikat. Variabel Manajemen Laba mempengaruhi Tingkat Pengungkapan Laporan Keuangan sebesar 0,400. Variabel Status Perusahaan mempengaruhi Tingkat Pengungkapan Laporan Keuangan sebesar sebesar 0,050. Dan variabel Kualitas Audit mempengaruhi Tingkat Pengungkapan Laporan Keuangan sebesar sebesar 0,061.Nilai adjusted Rsquare adalah sebesar 0,520. Hal ini menunjukkan bahwa besarnya pengaruh yang diberikan oleh variabel Manajemen Laba, Status Perusahaan dan Kualitas Audit adalah sebesar 52%. Sedangkan sisanya sebesar 48,0% adalah dipengaruhi oleh variabel lain yang tidak terdapat dalam penelitian ini.Kesimpulan penelitian adalah bahwa manajemen laba , status perusahaan dan kualitas audit berengaruh terhadap tingkat pengungkapan laporan keuangan.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisorKholis, Azizul197502272002121004
Call Number: 657.76 Lum p
Keywords: Laporan Keuangan; Pengungkapan (disclosure); Manajemen Laba; Status Perusahaan; Kualitas Audit
Subjects: H Social Sciences > HB Economic Theory. Demography
H Social Sciences > HG Finance > HG1706 Accounting. Bookkeeping
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Mrs Farida Hanum
Date Deposited: 21 Aug 2016 08:21
URI: http://digilib.unimed.ac.id/id/eprint/14138

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