ANALISIS PENGARUH KUALITAS AUDIT TERHADAP EARNINGS MANAGEMENT
Abstract: The purpose of this
study was to examine the effect of audit quality and the relationship between
earnings management. Indicators used to measure the characteristics of audit
quality is a size of KAP, auditor industry specialization and auditor tenure.
While the restatement of earnings as the dependent variable was measured by
discretionary accruals and real earnings management. This study also added four
control variables are firm size, growth opportunities, ROA, and leverage.
The population in this study consist of all companies listed on the
Indonesian Stock Exchange in year 2008 and 2012. Sampling method in this study
is purposive sampling. The total number of final sample in this study were 199
entries. The analysis technique used is multiple regression.
The empirical result of this study show that the auditor tenure has a
negative relationship, while the firm size and auditor industry specialization
has a positive relationship but all three did not have a significant effect on
discretionary accruals. Furthermore, the size of the firm has a negative and
significant effect on real earnings management, auditor industry specialization
has a positive relationship and auditor tenure has no effect on real earnings
management.
Penulis: Haniatun Nihlati,
Wahyu Meiranto
Kode Jurnal: jpakuntansidd141016
