Pengaruh Kualitas Audit dan Kinerja Perusahaan Terhadap Manajemen Laba Rill
Repository Politeknik Negeri Batam
Date
2017-08-23
Authors
Fayka, Ainun Nur
Journal Title
Journal ISSN
Volume Title
Publisher
Politeknik Negeri Batam
Abstract
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.
Description
Keywords
Manajemen Bisnis, Akuntansi Manajerial, Manajemen dan Ilmu yang Berkaitan, Perdagangan, Komunikasi, Transportasi