D-4 Akuntansi Manajerial

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Pengaruh Kualitas Audit Dan Manajemen Laba Terhadap Kinerja Perusahaan
(Politeknik Negeri Batam, 2017-06-22) Nur Aeni; Lestari, Nanik
This study aims to examine the effects of audit quality on earnings management, audit quality and earnings management impact on the performance of non financial companies listed in Indonesia Stock Exchange (IDX) period 2010-2015 . Audit quality is proxied by auditor size, audit tenure and audit fee. The earning management used is discretionary accrual measured using three methods namely modified jones model by dechow (1995), kasznik model (1999) and Kothari model (2005). firm performance is proxied by Tobins Q. This study uses secondary data with database collection technique. Total sample used in this research is 1350. The analysis technique used is panel data regression analysis. The results of the study found that audit quality has an effect on firm performance, but audit quality has no effect on earnings management and earnings management has no effect on firm performance. The results of this study are expected to add to the research literature on audit quality, earnings management and company performance.