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Pengaruh Kualitas Audit dan Kinerja Perusahaan Terhadap Manajemen Laba Rill
(Politeknik Negeri Batam, 2017-08-23) Fayka, Ainun Nur; Lestari, Nanik
This study aims to examine the effects of audit quality and firm performance on earnings management 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. Firm performance is proxied by Tobins Q. The earning management used is real earnings management measured using model namely Roychowdhury model (2006). This study uses secondary data with database collection technique. Total sample used in this research is 1176. The analysis technique used is panel data regression analysis. The results of the study found that audit quality used proxy fee audit has an effect on earnings management and firm performance has effect on earnings management. The results of this study are expected to add to the research literature on audit quality, earnings management and company performance.