PENGARUH KUALITAS AUDIT TERHADAP MANAJEMEN LABA DAN BIAYA MODAL EKUITAS

SETIAWAN, Jonata Agus and DALJONO, Daljono (2013) PENGARUH KUALITAS AUDIT TERHADAP MANAJEMEN LABA DAN BIAYA MODAL EKUITAS. Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

The objective of this study is to examine the effect audit quality to earnings management and cost of equity capital. Audit quality measured with dummy variable, earnings management measured with modified Jones model, and cost of equity capital measured with Ohlson models which had been modified by random walk model. This study used manufacturing firm for samples during 2010-2011 by using purposive sampling method. This study used multiple regression for data analysis. The results showed that audit quality has significants effect to earnings managements and cost of equity capital. This study used size and leverage as control variable. Size and leverage has significants effect to eanings management, but not for cost of equity capital

Item Type:Thesis (Undergraduate)
Additional Information:audit quality, earnings management, and cost of equity capital
Uncontrolled Keywords:audit quality, earnings management, and cost of equity capital
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:42272
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:14 Feb 2014 13:35
Last Modified:14 Feb 2014 13:35

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