?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+KARAKTERISTIK+KOMITE+AUDIT%0D%0ATERHADAP+EARNINGS+MANAGEMENT%3A+PADA%0D%0APERUSAHAAN+BUMN+NON-KEUANGAN%0D%0ADI+INDONESIA+PERIODE+2018-2022&rft.creator=Vania+%2C+Amanda&rft.subject=300+Ilmu+sosial&rft.subject=330+Ekonomi&rft.description=Penelitian+ini+bertujuan+untuk+menginvestigasi+lebih+lanjut+pengaruh+karakteristik%0D%0Akomite+audit+terhadap+praktik+manajemen+laba%2C+yang+diukur+dengan+menggunakan%0D%0Aearnings+management%2C+pada+perusahaan+BUMN+non-keuangan.+Penelitian+ini%0D%0Amenggunakan+metodologi+kuantitatif+dan+sumber+data+diperoleh+dari+data+sekunder.%0D%0ATeknik+analisis+ini+menggunakan+teknik+analisis+regresi+berganda%2C+uji+asumsi+klasik%0D%0Adan+uji+hipotesis%2C+observasi+data+yang+digunakan+dalam+penelitian+ini+adalah%0D%0Asebanyak+55.+Temuan+penelitian+ini+menunjukkan+Hasil+penelitian+bahwa+aktivitas%0D%0Akomite+audit+tidak+memiliki+pengaruh+yang+signifikan+terhadap+manajemen+laba%0D%0Asehingga+H1+tidak+didukung%2C+Pada+variabel+ukuran+komite+audit+menunjukan+hasil%0D%0Aberpengaruh+negatif+signifikan+terhadap+manajemen+laba+sehingga+H2+didukung.%2C%0D%0ASejalan+dengan+H1%2C+kompetensi+komite+audit+tidak+memiliki+pengaruh+signifikan%0D%0Aterhadap+manajemen+laba+sehingga+H3+tidak+didukung%2C%0D%0AKata+Kunci%3A+Karakteristik+Komite+Audit%2C+Manajemen+Laba%0D%0AThis+study+aims+to+further+investigate+the+effect+of+audit+committee+characteristics+on+earnings%0D%0Amanagement+practices%2C+as+measured+by+earnings+management%2C+in+non-financial+state-owned%0D%0Acompanies.+This+research+uses+quantitative+methodology+and+data+sources+are+obtained+from%0D%0Asecondary+data.+This+analysis+technique+uses+multiple+regression+analysis+techniques%2C+classical%0D%0Aassumption+tests+and+hypothesis+testing%2C+the+data+observations+used+in+this+study+were+55.+The%0D%0Afindings+of+this+study+indicate+the+results+of+the+study+that+audit+committee+activity+has+no%0D%0Asignificant+effect+on+earnings+management+so+that+H1+is+not+supported%2C+the+audit+committee%0D%0Asize+variable+shows+the+results+of+a+significant+negative+effect+on+earnings+management+so+that%0D%0AH2+is+supported%2C+In+line+with+H1%2C+audit+committee+competence+has+no+significant+effect+on%0D%0Aearnings+management+so+that+H3+is+not+supported.%0D%0AKeywords%3A+Audit+Committee+Characteristics%2C+Earnings+Management&rft.publisher=EKONOMI+DAN+BISNIS&rft.date=2024-07-09&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F87337%2F3%2FABSTRAK%2520-%2520Vania%2520Amanda.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F87337%2F2%2FSKRIPSI%2520VANIA%2520AMANDA%2520FULL%2520-%2520Vania%2520Amanda.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F87337%2F1%2FSKRIPSI%2520VANIA%2520AMANDA%2520TANPA%2520PEMBAHASAN%2520-%2520Vania%2520Amanda.pdf&rft.identifier=++Vania+%2C+Amanda++(2024)+PENGARUH+KARAKTERISTIK+KOMITE+AUDIT+TERHADAP+EARNINGS+MANAGEMENT%3A+PADA+PERUSAHAAN+BUMN+NON-KEUANGAN+DI+INDONESIA+PERIODE+2018-2022.++EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG+.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F87337%2F