PENGARUH KUALITAS AUDITOR TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2008-2009)

RAHMADIKA, Nurina and DEWAYANTO, Totok (2011) PENGARUH KUALITAS AUDITOR TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2008-2009). Undergraduate thesis, Universitas Diponegoro.

[img]
Preview
PDF - Published Version
253Kb

Abstract

This study aims to analyze and provide empirical evidence of the influence of auditor quality towards earnings management. The information asymmetry motivates management to execute manipulate performance with earnings management. Auditor quality in this study use industry specialist auditor and big four auditor. The modified Jones model is used to measure discretionary accruals (the proxy far earnings management). This study uses secondary data from annual reports of manufacturing companies which listed on Bursa Efek Indonesia in 2008-2009. This study uses purposive sampling method and resulted 128 firms observations. Multiple linear is used to analyze data and develop the theory model. The results indicate that industry specialist auditor and big four auditor had no influence on earnings management.

Item Type:Thesis (Undergraduate)
Additional Information:auditor quality, earnings management, industry specialist auditor, big four auditor
Uncontrolled Keywords:auditor quality, earnings management, industry specialist auditor, big four auditor
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:29462
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:23 Sep 2011 09:06
Last Modified:23 Sep 2011 09:06

Repository Staff Only: item control page