<mets:mets xsi:schemaLocation="http://www.loc.gov/METS/ http://www.loc.gov/standards/mets/mets.xsd http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-3.xsd" LABEL="Eprints Item" OBJID="eprint_46018" xmlns:mods="http://www.loc.gov/mods/v3" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:mets="http://www.loc.gov/METS/" xmlns:xlink="http://www.w3.org/1999/xlink"><mets:metsHdr CREATEDATE="2026-08-11T19:12:00Z"><mets:agent ROLE="CUSTODIAN" TYPE="ORGANIZATION"><mets:name>Repository Universitas Negeri Padang</mets:name></mets:agent></mets:metsHdr><mets:dmdSec ID="DMD_eprint_46018_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:titleInfo><mods:title>Pengaruh Sales Growth, Cash Holdings, dan Audit Quality terhadap Manajemen Laba: Studi Empiris pada Perusahaan Sektor Consumer Non-Cyclicals yang Terdaftar di Bursa Efek  Indonesia Tahun 2019-2022</mods:title></mods:titleInfo><mods:name type="personal"><mods:namePart type="given">Shafia Carina</mods:namePart><mods:namePart type="family">Saptomo</mods:namePart><mods:role><mods:roleTerm type="text">author</mods:roleTerm></mods:role></mods:name><mods:abstract>Penelitian ini bertujuan untuk menguji pengaruh sales growth, cash holdings, dan audit quality terhadap manajemen laba. Jenis penelitian ini adalah asosiatif kausal dengan pendekatan kuantitatif. Data yang digunakan diperoleh dari laporan tahunan perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia selama periode 2019 hingga 2022. Metode pemilihan sampel menggunakan purposive sampling, menghasilkan 277 sampel dari 75 perusahaan. Penelitian ini menggunakan analisis regresi linier berganda untuk menguji hipotesis, dengan bantuan program SPSS versi 26. Hasil penelitian menunjukkan bahwa cash holdings dan audit quality tidak berpengaruh signifikan terhadap manajemen laba, sedangkan sales growth berpengaruh positif dan signifikan terhadap manajemen laba. Untuk penelitian selanjutnya, disarankan untuk memilih variabel lain yang mempengaruhi manajemen lab</mods:abstract><mods:classification authority="lcc">HG Finance</mods:classification><mods:originInfo><mods:dateIssued encoding="iso8601">2024-12</mods:dateIssued></mods:originInfo><mods:originInfo><mods:publisher>Universitas Negeri Padang;AKUNTANSI FEB UNP</mods:publisher></mods:originInfo><mods:genre>Thesis</mods:genre></mets:xmlData></mets:mdWrap></mets:dmdSec><mets:amdSec ID="TMD_eprint_46018"><mets:rightsMD ID="rights_eprint_46018_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:useAndReproduction>
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