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Journal : Efektor

Pengaruh Mekanisme Kepemilikan Manajerial, Kecakapan Manajerial, Tingkat Pengungkapan Laporan Keuangan Terhadap Manajemen Laba Dengan Kualitas Audit Sebagai Variabel Intervening. Puspita, Erna; Kusumaningtyas, Dian
Efektor Vol 4 No 2 (2017): Efektor Vol 4 No 2 Tahun 2017
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (160.058 KB) | DOI: 10.29407/e.v4i2.968

Abstract

The purpose of this study is to empirically analyze the influence of managerial ownership mechanisms, managerial skills, and the level of disclosure of financial statements to profit management with audit quality as intervening variables. The population in this research is all manufacturing companies, sample selection using purposive sampling with a total of 46 companies. Techniques and approaches used are quantitative descriptive, ie by describing the relationship of each variable through intervening variables. Data analysis techniques use path analysis.The results of the data analysis obtained Managerial ownership, managerial skills, financial disclosure level influenced both directly and indirectly through variable intervening quality audit to earnings management at manufacturing company registered in IDX period 2014-2016. Keywords:
Co-Authors Abadi, Abdur Rohman Agustin, Millenia Aliami, Sri Alvian, Mohammad Amin Tohari Andi Wicaksono, Mohammad Angga, Akhmad Rizqy Luthfi Ariana, Supin Ashari, Azfa Dzalifah Aulia, Firdias Cahyaningrat, Wahyu Diah Nurdiwaty Diana, Diana Ayu Kusumaningrum Dwi Utari Surya Ema Nurzainul Hakimah, Ema Nurzainul Faisol Faisol Faliana, Tara Indi Fatiha, Chandra Dwi Fitri, Lisa Lilik Zainul Fitria, Ruman Fitriani, Desvita FUADI, MOCH. ILHAM GESTY ERNESTIVITA Gusti, P. Putra Bayu Gusviani, Dika Hanifah, Alif I Gusti Agung Komang Diafari Djuni Hartawan Ichsannudin, Ichsannudin Ilmiah, Elok Farikhatul Imroh, Alvina Izzatul, Rilla Khamidah, Ulfa Nur KRISTIANI, NOVA DEWI Kuherawati, Jelvi Tri Kurniawan, Rony Leksono, Poniran Yudho Lestari, Tria Jihan Mahardika, Dinar Malinda, Puput Ayu Marisca, Rizky Pajar Refi Masrida, Lastik Putri Wiwin Mega Dian Sulistiyowati, Mega Mega Ulfah, Mega Megawati, Citra Dewi Melati, Putri Ayu Sukma Mochamad Muchson Murniasari, Refi Naeli, Devi Nanik Setijowati Ni Komang Yeni Patma Sari Ni Luh Putu Herli Mastuti Nisak, Aviathun Ni’mah, Elsha Ulfatun Nuretha Hevy Purwaningtyas Oseany, Rahma Laila pamungkas, Ramadhan dewa Paramitha, Dyah Pradita, Fanesha Dwianggi pramesti, Zulia ika wahyu Puspita, Erna Putra, Aldafa Tito Ramanda Putri, Krisna Karisma Putri, Lina Wahyuni Putri, Sherly Yulia raharjo, itot bian Ramadhan, Dany Rino Sardanto Rossynanda, Dheriska Ima Salnan Ratih Asriningtias, Salnan Ratih Sandrina, Karin Dwi Sapta Andaruisworo Sasongko, M. Zuhdi SB, Sigit Wisnu SIGIT PUJI WINARKO Sigit Ratnanto Solikah, Mar’atus Suparianto, Aji Susi Damayanti, Susi Thedatama, Marelda Aurrelia Vareza, Dinda Vistanabilla, Amelya Wahyu Widodo Wicaksono, Moch Niko Aji Widodo, Moh. Wahyu Wisnu Barlianto Wiyasa, I Wayan Arsana Wiyono, Syaiful Hadi Wulandari, Galuh Agusti Yoanita, Enggar Zahrani, Safira Astri Atika