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Pola Hubungan Kualitas Audit, Manajemen Laba Dan Biaya Audit
Bibliografi
Author:
Marlay, Alfadi
;
Mukhlasin
(Advisor)
Topik:
Audit Fees
;
Audit Quality
;
Earnings Management
Bahasa:
(ID )
Penerbit:
Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Unika Atma Jaya
Tempat Terbit:
Jakarta
Tahun Terbit:
2014
Jenis:
Theses - Undergraduate Thesis
Fulltext:
Alfadi Marlay's Undergraduate Theses.pdf
(579.77KB;
33 download
)
Ketersediaan
Perpustakaan Pusat (Semanggi)
Nomor Panggil:
FEA-5747
Non-tandon:
tidak ada
Tandon:
1
Lihat Detail Induk
Abstract
In this study, there are three models of research. The first research model aims to obtain empirical evidence about the effect of audit fees on audit quality, the second research model aims to determine the effect of audit quality on earnings management and third research model aims to determine the effect of earnings management with audit fees. The sampels were used in this study are manufacturing companies which listed on Bursa Efek Indonesia in the period 2009-2013. The number of samples for the first research model are 467 samples, the second research model are 737 samples and the third reserach model are 653 samples. The first research model tested with binary logistic regression, while the second and the third research model was tested with simple regression analysis. The results showed that for the first research model and the first hypotesis was found that audit fees have effect on audit quality, the second research model and the second hypotesis was found that there is negative effect of audit quality on earnings management and for the third research model and the third hypotesis was found that earnings management related or influential negative with audit fees.
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