The Interaction Effect Of Client Bargaining Power And Auditor Industy Specialization On Earnings Management Of Indonesian Companies Listed In Bei  

Oleh:

Cahyonowati, Nur

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: Jurnal Manajemen Akuntansi & Sistem Informasi MAKSI vol. 9 no. 1 (Jan. 2009), page 1-15.
Topik: Earnings management; discretionary accruals; client bargaining; auditors industry specialization.

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: MM72 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

Lihat Detail Induk

Isi artikel

This study aims to examine the interaction effects of firm size, as the proxy for client bargaining power, and auditors industry specialization on the magnitude of earnings management among public listed companies in Indonesia. The sample of the study covers 5 years observations of public listed companies in the Jakarta Stock Exchange in 1998-2003 in all industries except banking and financial institutions. There are 162 companies meet the sampling criteria. The final sample consist of 603 firm years which restricted for only the client of Big N affiliated audit firms in Indonesia.

Opini Anda

Klik untuk menuliskan opini Anda tentang koleksi ini!

Kembali