Pengaruh Mekanisme Audit, Good Corporate Governance, Independensi Auditor Dan Kualitas Audit Terhadap Manajemen Laba. Pada Perusahaan Manufaktur Sektor Industri Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia (Bei) Tahun 2015-2018

Kurniawan, Hendri (2019) Pengaruh Mekanisme Audit, Good Corporate Governance, Independensi Auditor Dan Kualitas Audit Terhadap Manajemen Laba. Pada Perusahaan Manufaktur Sektor Industri Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia (Bei) Tahun 2015-2018. Undergraduate thesis, Untag 1945 Surabaya.

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Abstract

This study is to determine the effect of the Good Corporate Governance audit mechanism, auditor independence and audit quality on spider management. This research uses quantitative research with descriptive method. The analyst used was a food and beverage industry sector manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018 samples that were used as many as ten companies in the food and beverage industry sector that met the criteria. The results showed that based on the results of the T test simultaneously it was found that the audit mechanism variable in particular did not influence the management of the spider, where the value of sig. t count the audit mechanism is greater than α by 5%. so the research hypothesis which states "does not affect the audit mechanism on spider management" is not proven. based on the results of the T test it is known that the Good Corporate Governance variable is greater than α by 5%. so the research hypothesis which states "there is an influence of Good Corporate Governance on spider management" is not proven

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