PENGARUH KUALITAS AUDIT TERHADAP MANAJEMEN LABA DAN BIAYA MODAL EKUITAS
Abstract: The objective of
this study is to examine the audit quality to earning managements and cost of
equity capital. Audit quality can give the truth information to reduce agency
cost. Earnings management is manager effort to manipulating financial statement
for benefit their self. This behavior giving wrong information to financial
statement user. Cost of equity capital is rate of return which required
investor for invested capital to corporate.
This study used manufacturing firm for sample during 2010-2011 by using
purposive sampling method. The research use multiple regression for data
analysis.The result showed that audit quality has significant effect to
earnings management and cost of equity capital.
Penulis: Jonata Agus Kurniawan,
Daljono
Kode Jurnal: jpakuntansidd141172
