Pengaruh Kualitas Audit Terhadap Manajemen Laba Perusahan Perbankan  

Oleh:

Putritama, Afrida

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Kinerja: Jurnal Bisnis dan Ekonomi Program Pascasarjana Universitas Atma Jaya Yogyakarta vol. 12 no. 2 (Aug. 2008), page 139-154.
Topik: Audit quality; earnings management; auditor change

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: KK15 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

Lihat Detail Induk

Isi artikel

This research investigates the influence of audit quality to earnings management. audit quqlity has been proxies by the direction of auditor change, that switch from big audit company to small audit company and vice versa. The accounting discretionary accrual is used as a proxy to earnings management. This research data are collected from ICMD (Indonesian Capital Market Diorectory) and annual report of public banking companies listed on the Jakarta stock exchange . The population of this research is all public bank axists in Indonesia and listed on Jakarta Stock Exchange in the year 2001 until 2006. Purposive sampling method was used to collecting data and 100 observations are collected. This research has been used modified jones model. these resources imply that there maybe no difference in audit quality between big audit company and small audit company. Audit quality doesn’t have significant influence to earnings management as individual. The direction of auditor change , that switch from big audit company to small audit company and vise versa , doesn’t have significant influence to earnings management as individual either. This research investigates the influence of audit quality to earnings management. audit quqlity has been proxies by the direction of auditor change, that switch from big audit company to small audit company and vice versa. The accounting discretionary accrual is used as a proxy to earnings management. This research data are collected from ICMD (Indonesian Capital Market Diorectory) and annual report of public banking companies listed on the Jakarta stock exchange . The population of this research is all public bank axists in Indonesia and listed on Jakarta Stock Exchange in the year 2001 until 2006. Purposive sampling method was used to collecting data and 100 observations are collected. This research has been used modified jones model. these resources imply that there maybe no difference in audit quality between big audit company and small audit company. Audit quality doesn’t have significant influence to earnings management as individual. The direction of auditor change , that switch from big audit company to small audit company and vise versa , doesn’t have significant influence to earnings management as individual either.

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