Pengaruh Reputasi Auditor Dan Kinerja Keuangan Terhadap Manajemen Laba
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Date
2013-08
Authors
Fitri, Rahma
Journal Title
Journal ISSN
Volume Title
Publisher
Politeknik Negeri Batam
Abstract
The financial report is a summary of the financial transactions that occurred during the financial year
in question. So its strategic financial statements resulted in management was often put through
interventions in preparing and reporting financial statements. This study aimed to determine the
effect of auditor reputation that distinguished between the Big Four auditors and non-Big Four
auditors on earnings management and to determine the effect of financial performance proxied by
CAR to earnings management. This study is a quantitative method with secondary data banking
companies listed in Indonesia Stock Exchange 2010-2012. The analysis used is a simple regression
analysis. The results showed that the reputation of the auditor (Big Four and non-Big Four) does not
affect earnings management and financial performance proxied by CAR does not significantly affect
earnings management.
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Keywords
Manajemen Bisnis, Akuntansi Manajerial, auditor reputation, financial performance, Earnings management