PERILAKU MANAJEMEN LABA PERUSAHAAN TELEKOMUNIKASI DI KAWASAN ASIA TENGGARA

ANDINI, Bintang and SYAFRUDDIN, Muchamad (2016) PERILAKU MANAJEMEN LABA PERUSAHAAN TELEKOMUNIKASI DI KAWASAN ASIA TENGGARA. Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

[img]
Preview
PDF - Published Version
1560Kb

Abstract

The research objective is to determine whether there are impact of the company's performance, the quality audit, the profitability of the company, and the company’s size to the earnings management behavior telecommunication companies in Southeast Asia. The populations are telecommunication companies in Southest Asia. Samples are 28 telecommunications companies in Southeast Asia in 2008-2014. There are 189 research data that has been tested. Data is tested by regression analysis. The result shows that the earnings management behavior telecommunication companies in Southeast Asia are influenced by the change of company's performance, profitability and company’s size. The audit quality not impact earnings management behavior because audit quality of the big 4 auditors as same as with non big 4 auditors. This is supported by the opinion of Lulseged Hunt (2007) that the auditor 4 major markets has dropped drastically, especially after the global influence of the Sarbanes-Oxley Act in 2002. Another possibility to explain the auditors have little incentive to report conservatively because the lack of auditor litigation in several countries in Southeast Asia.

Item Type:Thesis (Undergraduate)
Additional Information:Earning management behaviour, telecommunications companies, the company's performance, profitability, company size, Southeast Asia.
Uncontrolled Keywords:Earning management behaviour, telecommunications companies, the company's performance, profitability, company size, Southeast Asia.
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:48643
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:20 Apr 2016 14:02
Last Modified:20 Apr 2016 14:02

Repository Staff Only: item control page