Detail Analisis Pengaruh Kecurangan Akuntansi Kualitas Audit,Struktur Modal, Ukuran Perusahaan, Dan Likuiditas Terhadap Kualitas Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2014 Bibliografi Author: FEBRIALIE, CASSANDRA ETANIA ; Widyastuti, Theresia Dian (Advisor) Topik: Earnings Quality; Accounting Fraud; Capital Structure; Company Size; and Liquidity. Bahasa: (ID )     Penerbit: Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Unika Atma Jaya     Tempat Terbit: Jakarta    Tahun Terbit: 2016     Jenis: Theses - Undergraduate Thesis Fulltext: Cassandra Etania Febrialie’s Undergraduate Theses.pdf (627.97KB; 74 download) Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: FEA-6794 Non-tandon: tidak ada Tandon: 1  Lihat Detail Induk Abstract This study was conducted to analyze the effect of the accounting fraud, audit quality, capital structure, company size and liquidity of the quality of corporate earnings. In the independent variable testing, the writer tested the accounting fraud measured by discretionary accruals by using Modified Jones Model. The audit quality was measured by KAP size (brand name reputation). The capital structure was measured from debt to equity ratio.The company size was measured by using natural logarithm from the total assets. The liquidity was measured from the current ratio. Earnings quality, which was dependent variable, was measured from Earnings Response Coefficient (ERC). This study was conducted on 261 sample data of manufacturing companies listed in Indonesia Stock Exchange during the years 2012-2014. Testing method was done by using multiple linear regression test with SPSS version 22.0 The results showed that independent variable had an impact toward the earnings quality; namely, capital structure, company size, and liquidity. Moreover, accounting fraud and audit quality did not have any impact toward the earnings quality. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Lihat Sejarah Pengadaan  Konversi Metadata   Kembali

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