PENGARUH DEWAN KOMISARIS INDEPENDEN, KUALITAS AUDIT DAN LEVERAGE TERHADAP PERATAAN LABA DI SEKTOR MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2017-2019

MELINDA, MELAN (2021) PENGARUH DEWAN KOMISARIS INDEPENDEN, KUALITAS AUDIT DAN LEVERAGE TERHADAP PERATAAN LABA DI SEKTOR MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2017-2019. Skripsi thesis, Universitas Pancasakti Tegal.

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Abstract

ABSTRAK Melan Melinda. 2021. Pengaruh Dewan Komisaris Independen, Kualitas Audit dan Leverage Terhadap Perataan Laba Di Sektor Manufaktur di Bursa Efek Indonesia Tahun 2017-2019. Tujuan penelitian ini adalah 1 Untuk mengetahui pengaruh dewan komisaris independen terhadap perataan laba, 2 Untuk mengetahui pengaruh kualitas audit terhadap perataan laba. 3). Untuk mengetahui pengaruh financial leverage terhadap perataan laba. 4). Untuk mengetahui pengaruh dewan komisaris independen, kualitas audit dan financial leverage secara bersama-sama terhadap perataan laba. Metode penelitian yang digunakan pada penelitian ini dibagi menjadi dua macam yaitu penelitian kuantitatif dan penelitian kualitatif. Sedangkan metode analisis data dan uji hipotesis yang digunakan adalah analisis deskriptif, uji model regresi ordinal logistic, analisis regresi ordinal logistic, uji hipotesis, uji Cox dan Snell’s R Square. Kesimpulan penelitian ini adalah 1) Pada hasil penelitian dapat disimpulkan variabel dewan komisaris independen berpengaruh terhadap perataan laba 2) Pada hasil penelitian dapat disimpulkan variabel kualitas audit tidak berpengaruh terhadap perataan laba 3) Pada hasil penelitian dapat disimpulkan variabel leverage berpengaruh terhadap perataan laba 4) Pada hasil penelitian dapat disimpulkan dewan komisaris independen, kualitas audit dan financial leverage secara simultan berpengaruh terhadap perataan laba. Kata Kunci : Dewan Komisaris Independen, Kualitas Audit, Financial Leverage, Perataan Laba =============================================================================================== ABSTRACT Melan Melinda. 2021. The Influence of the Independent Board of Commissioners, Audit Quality and Leverage on Income Smoothing in the Manufacturing Sector on the Indonesia Stock Exchange 2017-2019. The purpose of this study is 1 To determine the effect of independent board of commissioners on income smoothing, 2 To determine the effect of audit quality on income smoothing. 3). This is to determine the effect of financial leverage on income smoothing. 4). To determine the effect of the independent board of commissioners, audit quality and financial leverage together on income smoothing. The research method used in this study is divided into two types, namely quantitative research and qualitative research. While the data analysis and hypothesis testing methods used are descriptive analysis, ordinal logistic regression model test, ordinal logistic regression analysis, hypothesis testing, Cox test and Snell's R Square. The conclusions of this study are 1) The results of the study can be concluded that the variable of independent board of commissioners has an effect on income smoothing 2) The results of this study can be concluded that the audit quality variable has no effect on income smoothing 3) The results of the study can be concluded that the variable of leverage has an effect on income smoothing The results of the study can be concluded that the independent board of commissioners, audit quality and financial leverage simultaneously affect income smoothing. Keywords: Independent Board of Commissioners, Audit Quality, Financial Leverage, Income Smoothing

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