Poppy Indriani, Faculty of Economic Binadarma University (2022) PENGARUH KUALITAS AUDIT DAN PERTUMBUHAN PERUSAHAAN TERHADAP PREDIKSI LABA TAHUN BERIKUTNYA PADA PERUSAHAAN MANUFAKTUR. PENGARUH KUALITAS AUDIT DAN PERTUMBUHAN PERUSAHAAN TERHADAP PREDIKSI LABA TAHUN BERIKUTNYA PADA PERUSAHAAN MANUFAKTUR.
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Abstract
This study aims to examine empirical evidence regarding the effect of audit quality and company growth on earnings predictions for the following year in manufacturing companies. In this study there are several variables, namely: profit prediction with the scale of stock returns as the dependent variable, and for the independent variables are the reputation of the Public Accounting Firm, audit opinion, PTA, profit results, and earnings per share (EPS). This study obtained a sample of 43 companies from a total population of 144 companies that went public on the IDX in 2016 based on the purposive sampling method. The sample selection method uses purposive sampling, as determining the sample of this study has certain criteria that have been set in advance according to the data that will be needed during the observation. The method of testing the hypothesis in this study uses partial techniques. The results of this study indicate that only the profit variable influences the earnings prediction for the following year, while the reputation variable KAP, Audit Opinion, Total Asset Growth, and (EPS) have no significant effect
| Item Type: | Article |
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| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Mr Edi Surya Negara |
| Date Deposited: | 16 Jun 2022 01:30 |
| Last Modified: | 16 Jun 2022 01:30 |
| URI: | http://eprints.binadarma.ac.id/id/eprint/11133 |
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