fardita, Dian (2023) PENGARUH KINERJA KEUANGAN TERHADAP MANAJEMEN LABA DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERATING PADA BANK UMUM SYARIAH PERIODE 2017-2021. Other thesis, IAIN SALATIGA.
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SKRIPSI DIAN FARDITAA 63010190071.pdf Download (2MB) |
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SKRIPSI DIAN FARDITAA 63010190071.pdf Download (2MB) |
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SKRIPSI DIAN FARDITAA 63010190071.pdf Download (2MB) |
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SKRIPSI DIAN FARDITAA 63010190071.pdf Download (2MB) |
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SKRIPSI DIAN FARDITAA 63010190071.pdf Download (2MB) |
Abstract
Fardita, Dian. 2023. Peran Kualitas Audit Dalam Hubungan antara Kinerja Keuangan dan Manajemen Laba Pada Bank Umum Syariah di Indonesia Periode 2017-2021. Fakultas Ekonomi dan Bisnis Islam. Program Studi S1 Perbankan Syariah. Universitas Islam Negeri Salatiga. Dosen Pembimbing : Taufikur Rahman, M.Si. The background of this research is the earnings management that occurred in Indonesia which is a serious problem because the practice of manipulating a company’s financial statements can damage the moral and ethical economic order. This study aims to determine the effect Return On Asset (ROA), Debt to Asset Ratio (DAR) and Capital Adequacy Ratio (CAR) on earnings management with audit quality as a moderating variable in Islamic commercial bank for the 2017-2021 period. The method of collecting data in this study was using literature study techniques and using documentary technique by studying company records or document. The sampling technique in this study was purposive sampling with a total sample of fifty. Using moderate regression analysis (MRA) the result of this study show that Debt to Asset Ratio (DAR) has a significant positive effect on earning management. However, Return On Asset (ROA) and Capital Adequacy Ratio (CAR) have a significant negative effect on earnings management. Audit quality is able to moderate the effect of Return On Asset (ROA) and Debt to Asset Ratio (DAR), audit quality is not able to moderate the effect of Capital Adequacy Ratio (CAR) on earnings management. Keywords : Earning Management; ROA; DAR; CAR and Audit Quality
| Item Type: | Thesis (Other) |
|---|---|
| Subjects: | Ilmu Ekonomi,Politik, Sosial, Budaya dan Pertahanan Negera > Ilmu Ekonomi |
| Depositing User: | Unnamed user with email bimoharyosetyoko@iainsalatiga.ac.id |
| Date Deposited: | 17 Oct 2023 21:53 |
| Last Modified: | 17 Oct 2023 21:53 |
| URI: | http://e-repository.perpus.uinsalatiga.ac.id/id/eprint/18295 |
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