Pengaruh Kualitas Audit Eksternal dan Struktur Kepemilikan Manajerial Terhadap Manajemen Laba

Abstract

This research aims to determine the effect of external audit quality and managerial ownership structure to earnings management. The samples used were non-financial companies listed on the Indonesia Stock Exchange 2010 to 2013. The data collection method using purposive sampling method and data used are cross section. Research conducted using multiple linear regression. The results of external audit quality and managerial ownership structure have not significant effect on earnings management. For their next study could extend the time period and replace or add another variable.