Pengaruh Arus Kas Bebas, Ukuran KAP, Spesialisasi Industri KAP, Audit Tenur dan Independensi Auditor terhadap Manajemen Laba
Abstract: This study aimed to
analysze the effect of free cash flow, size of auditor firm,auditor firm
industry specialization, audit tenure and auditor independence on earnings
management. Auditor independence in this study is measured by client
importance. Earnings management in this study is measured by total
discretionary accruals of the company. The population of this study is the
manufacture companies listed in Indonesia Stock Exchange year period 2009-2011.
Sampling method that’s used in this study is purposive sampling. The total
number of sample in this study are 138 research samples. However, there are
found 30 sample as outlier should be excluded from sample of observation. So,
the final amounts of the sample are 108 research samples. The analysis
technique in this study uses a multiple regression analysis with help from a
program named SPSS. The analysis technique in this study uses a multiple
regression analysis with help from a program named SPSS. The analysis technique
in this study uses a multiple regression analysis with help from a program
named SPSS. The result of this study indicate that the free cash flow negative
effect on earnings management. Meanwhile, size of auditor firm, auditor firm
industry specialization, client importance and audit tenure has no
significantly impact on earning management.
Keywords: Earnings management,
free cash flow, size of auditor firm, auditor firm industry specialization,
auditor independence, client importance
Penulis: Fransiska Dian
Fransiska Dian, Etna Nur Afri Yuyetta
Kode Jurnal: jpakuntansidd131085
