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Detail
BukuAnalisis Pengaruh Audit Tenure Rotasi Kap Audit Fee Dan Ukuran Perusahaan Terhadap Kualitas Audit Dan Pengaruh Kualitas Audit Terhadap Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Selama Tahun 2009-2014
Bibliografi
Author: TRIANTORO, NANCY NOVEN ; Paramitadewi, Hyasshinta Dyah Sweztika L (Advisor)
Topik: Audit Tenure; Audit Firm Rotation; Audit Fee; Size Of The Company; Audit Quality; Earning Management; Discretionary Accrual
Bahasa: (ID )    
Penerbit: Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Unika Atma Jaya     Tempat Terbit: Jakarta    Tahun Terbit: 2016    
Jenis: Theses - Undergraduate Thesis
Fulltext: Nancy Noven Triantoro’s 1 Undergraduate Theses.pdf (663.02KB; 177 download)
Ketersediaan
  • Perpustakaan Pusat (Semanggi)
    • Nomor Panggil: FEA-6734
    • Non-tandon: tidak ada
    • Tandon: 1
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Abstract
This study consists of two models of research. The first research model aims to analyze the factors that affect audit quality, while the second research model to analyze the influence of quality audit of earning management. The variables used in the first research model was an audit tenure, audit firm rotation, audit fee, and company size to audit quality. Meanwhile, variables tested in the second research model was the quality of audits to earning management by using leverage and growth as control variables. The research sample is manufacturing companies listed in Indonesia Stock Exchange for period 2009-2014. Based on the purposive sampling method, the sample used for the first and second research model resprectively is 378 and 261 years of the company. The data processing was done using logistic regression analysis for the first research model and multiple regression analysis for the second research model, using SPSS version 22, with a value of significance was set at 5%. Hypothesis test results reveals that in the first research model, audit firm rotation, audit fees, and the size of the company has a significant effect on audit quality, while the audit tenure does not have a significant effect on audit quality. Meanwhile, hypothesis test results shows that in the second research model, audit quality does not have a significant impact on earning management.
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