PENGARUH UKURAN AUDITOR, AUDITOR SPESIALISASI INDUSTRI DAN INDEPENDENSI AUDITOR TERHADAP PRAKTIK MANAJEMEN LABA (STUDI KASUS PADA PERUSAHAAN YANG TERDAFTAR DALAM JAKARTA ISLAMIC INDEX TAHUN 2010-2012)
Abstract: Earnings management
rise as a direct consequence from the manager or preparers of financial
statements to management accounting information efforts, especially, for the
personal and / or company benefits. Earnings management occurs when managers
use judgmen in financial reporting and transaction regulations to alter
financial reports to mislead some stakeholders about the company's key
financial performance, or to influence contractual outcomes that depend on
reported accounting numbers.This research aimed to analyze the effect of
auditor size, auditor industry specialization and auditor independence on
earnings management using control variables, namely firm size , growth
prospects, operating cash flow and leverage. This research use a company listed
on the Indonesia Stock Exchange and incorporated in the Jakarta Islamic Index (
JII ) during 2010-2012 as samples, which is in accordance with the criteria
established and acquired as many as 14 companies. This research uses multiple
regression analysis test to determine the auditor size effect, auditor industry
specialization and auditor independence on earnings management. Auditor size
result reveals positive and significants
effect on earnings management, while the auditor industry specialization and
auditor independence has no significant effect on earnings management. In
control variables test, only the operating cash flows affect earnings
management, While the company size, growth prospects and leverage does not
affect the earnings management.
Penulis: Salman Ali,
Adityawarman
Kode Jurnal: jpakuntansidd141037
