Pengaruh Arus Kas Bebas, Ukuran KAP, Spesialisasi Industri KAP, Audit Tenur dan Independensi Auditor terhadap Manajemen Laba (Studi empiris pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2009-2011)

KONO, Fransiska Dian Permatasari and YUYETTA, Etna Nur Afri (2013) Pengaruh Arus Kas Bebas, Ukuran KAP, Spesialisasi Industri KAP, Audit Tenur dan Independensi Auditor terhadap Manajemen Laba (Studi empiris pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2009-2011). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

This study aimed to analysze the effect of free cash flow, size of auditor firm,auditor firm industry specialization, audit tenure and auditor independence on earnings management. Auditor independence in this study is measured by client importance. Earnings management in this study is measured by total discretionary accruals of the company. The population of this study is the manufacture companies listed in Indonesia Stock Exchange year period 2009-2011. Sampling method that’s used in this study is purposive sampling. The total number of sample in this study are 138 research samples. However, there are found 30 sample as outlier should be excluded from sample of observation. So, the final amounts of the sample are 108 research samples. The analysis technique in this study uses a multiple regression analysis with help from a program named SPSS. The analysis technique in this study uses a multiple regression analysis with help from a program named SPSS. The analysis technique in this study uses a multiple regression analysis with help from a program named SPSS. The result of this study indicate that the free cash flow negative effect on earnings management. Meanwhile, size of auditor firm, auditor firm industry specialization, client importance and audit tenure has no significantly impact on earning management

Item Type:Thesis (Undergraduate)
Additional Information:Earnings management, free cash flow, size of auditor firm, auditor firm industry specialization, auditor independence, client importance
Uncontrolled Keywords:Earnings management, free cash flow, size of auditor firm, auditor firm industry specialization, auditor independence, client importance
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:40115
Deposited By:INVALID USER
Deposited On:16 Sep 2013 08:16
Last Modified:14 Apr 2014 09:20

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