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PENGARUH AUDIT TENURE TERHADAP MANAJEMEN LABA (Studi Pada Perusahaan Bank Umum BUMN Tahun 2010-2017)

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ABSTRACT THE EFFECT OF AUDIT TENURE ON EARNINGS MANAGEMENT (Study of State-Owned Enterprises Commercial Bank Companies Year 2010-2017) Written by: Jessica Dumaria Astari NIM: 1532018 The role of auditors from the Public Accounting Firm (KAP) is to ensure the quality of the company's financial statements. This study aims to determine the effect of audit tenure on earnings management in state-owned enterprises commercial bank companies. This research was conducted at 4 state-owned commercial bank companies, which are listed on the Indonesia Stock Exchange in 2010-2017. This study using annual report of state-owned enterprises commercial bank companies from year 2010 until 2017. The data analyzed by using descriptive statistical analysis, simple linear regression analysis, and multiple linear regression analysis. The results of the study show that audit tenure has a non-significant effect on earnings management. Keyword: Audit Tenure, Earnings Management, State-Owned Enterprises Commercial Banks