Auditor Eksternal, Komite Audit, dan Manajemen Laba  

Oleh:

Sugiartha Sanjaya, I Putu

Jenis: Article from Journal - ilmiah internasional - terdaftar di DIKTI
Dalam koleksi: The Indonesian Journal of Accounting Research (Jurnal Riset Akuntansi Indonesia) vol. 11 no. 1 (Jan. 2008), page 97-116.
Topik: Auditor; Audit Committee; Earnings Management

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: RR17.6 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

Lihat Detail Induk

Isi artikel

The objective of this paper is to investigate whether earnings management is different between audited and non-audited firms (big four and non big four). This study also investigates whether earnings management is different between companies forming and not forming audit committes (eligible and ineligble to Jakarta Stock Exchange (JSX). The study investigates whether earnings management for companies forming audit commitee is eligible and employ big four auditors is lower than three other groups of companies. This study uses data of 127 manufacturing companies listed in JSX. The result of this study shoes that earnings management is somewhat lower for big four than non big four auditors. But, earnings management is not different for companies forming and not forming audit committees, and employing combination between audit commitee and auditor.

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