Pengaruh Reputasi Auditor Dan Kinerja Keuangan Terhadap Manajemen Laba

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.