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All Journal CHEMPUBLISH JOURNAL Jurnal Dinamika Pengabdian (JDP) JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Competitive Jurnal Akuntansi dan Keuangan Healthy Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Pengabdian Masyarakat Nian Tana Jurnal Akuntansi
Maria Natalia
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Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences

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Journal : Jurnal Akuntansi

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Kualitas Audit dan Manajemen Laba pada Perusahaan Manufaktur di Indonesia Maria Natalia; Meyliana -; Debbianita -
Jurnal Akuntansi Vol. 9 No. 2 (2017)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v9i2.485

Abstract

AbstractThe purpose for this research is to test the influence of audit quality to earnings management on manufacturing companies in Indonesia. In this research, the measurement of audit quality divided in five proxies: auditor size, auditor specialization industry, auditor opinion, auditor change, and audit timeliness. The measurement is refers to Habbash and Alghamdi (2016) research. This research used secondary data from manufacturing companies’s annual report listed on Indonesia Stock Exchange in 2015. Data analysis method used in this research is multiple linear regression test. The sample used in this research is 73 manufacturing companies. The results showed that the auditor size, auditor specialization industry, auditor opinion, auditor change, and audit timeliness have no effect on earnings management.Keywords: Audit Quality, Auditor Size, Auditor Opinion,  Earnings Management, and Industry Specialization   
Co-Authors . Joni . Sumarsono Debbianita Herman Kambono I Nyoman Agus Wijaya Imelda Yunita Jovian Samuel Lyvia Manuela Sandra Maria Lito Bukan Meyliana - Meyliana Meyliana Mochammad Imron Awalludin Revaldo Farrel Witanto Richard Anthony Santy Setiawan Sinta Setiana Tan Ming Kuang Vanekeu Irenne Verani Carolina Yasinta Oktafia Yeni Yuli Ristianingsih Yuliana Gunawan Yuliani Sepe Wangge Yunita Christy