PENGARUH KUALITAS AUDIT DAN PERTUMBUHAN PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Empiris Perusahaan yang Melakukan IPO di BEI Periode 2000- 2007)

Abstract

This research was conducted to examine the effect ofaudit firm size and auditor industry specialization as a proxy ofaudit quality and company's growth to earning management. Also, this study included control variable leverage. Population in this research is 135 IPO firm listed on Indonesia Stock Exchange (IDA9during January 1, 2000 to December 31, 2007. Based on purposive sampling method, 32 IPOfirms listed on the Indonesia Stock Exchange (IDA9 were used as the sample in this study. The research uses secondary data; financial statement period from 2000 to 2007 and Indonesian Capital Market Directory (ICMD). The hypotheses were examined using the multiple linear regression. The results ofthis study indicated that auditfirm size and auditor industry specialization as a proxy of audit quality and company's growth have no significant effect to earning management. However, control variable, leverage, has significant effect. Keyword: audit quality, company's growth, IPO, earning management