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BukuAnalisis Pengaruh Corporate Governance, Leverage, Dan Ukuran Perusahaan Terhadap Earnings Management Dengan Kualitas Audit Sebagai Variabel Moderasi : Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia
Bibliografi
Author: Djohan, Widjaja (Advisor); Pramono, Herry (Advisor); WIBAWA, ANDREAS HANDY
Topik: Crporate Gvernance; Leverage; Size Firm; Audit Quality; Earnings Management.
Bahasa: (ID )    
Penerbit: Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Unika Atma Jaya     Tempat Terbit: Jakarta    Tahun Terbit: 2010    
Jenis: Theses - Undergraduate Thesis
Fulltext:
Ketersediaan
  • Perpustakaan Pusat (Semanggi)
    • Nomor Panggil: FEA-4401
    • Non-tandon: tidak ada
    • Tandon: 1
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Abstract
Flexibility in implementing Generally Accepted Accounting Principle, cause management can choose the most profitable accounting policy. This
treatment give opportunity to management to do earnings management. The purpose of research is to determine the effect of corporate governance,
leverage, and size firm on earnings management from the manufacturing firm that listed in Indonesia Stock Exchange period 2006 ?? 2009. This research
uses audit quality as moderating variable to determine the effect of interaction independent variable to dependent variable. The method of
analysis is linear regression. Based on the testing to the firm who audited by Non Big Four
Accounting Firm, leverage and size firm have significant effect on earnings management. greater leverage and size firm make greater earnings
management. Corporate governance don??t have significant effect on earnings management. For the firm who audited by Big Four Accounting Firm,
leverage and size firm have significant effect on earnings management. Good audit quality can reduce effect of leverage from increasing earnings
management. But, for size firm, good audit quality can??t reduce effect of leverage from increasing earnings management.
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