PENGARUH KECAKAPAN MANAJERIAL TERHADAP MANAJEMEN LABA DENGAN KUALITAS AUDITOR SEBAGAI VARIABEL PEMODERASI

UTAMI, Radityas and SYAFRUDIN, Muchamad (2013) PENGARUH KECAKAPAN MANAJERIAL TERHADAP MANAJEMEN LABA DENGAN KUALITAS AUDITOR SEBAGAI VARIABEL PEMODERASI. Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

The objectives of this study is to examine the impact of managerial ability on earnings management. In addition, objective of this study is also to examine how the effect of audit quality in moderating the relationship between managerial ability and earnings management. The sample of the study is manufacturing companies listed on the Indonesia Stock Exchange in 2008 to 2010, with as many as 321 firms. Managerial ability is measured using Data Envelopment Analysis (DEA). Audit quality is measured using the user's perception of the quality of financial reporting by category Big 4 Firm and Non-Big 4. While earnings management is measured by the formula Jones modification. Using multiple regression analysis, it was found that managerial ability have positive impact to earnings management. However, the quality of the auditors did not moderate the relationship between earnings management and managerial skills

Item Type:Thesis (Undergraduate)
Additional Information:Managerial ability, earnings management, auditor quality, Data Envelopment Analysis (DEA)
Uncontrolled Keywords:Managerial ability, earnings management, auditor quality, Data Envelopment Analysis (DEA)
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:39046
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:19 Apr 2013 14:04
Last Modified:19 Apr 2013 14:04

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