Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal Jurnal Bisnis dan Akuntansi
AGUSTIN YULIANA
STIE Trisakti
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh auditor dan rasio keuangan terhadap managemen laba AGUSTIN YULIANA; ITA TRISNAWATI
Jurnal Bisnis dan Akuntansi Vol 17 No 1 (2015): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (149.992 KB) | DOI: 10.34208/jba.v17i1.12

Abstract

This study aims to get empirical evidence that the effect big four auditor, specialist auditor, audit tenure return on asset, market to book value ratio, leverage, firm size, operating cash flow and loss on earnings management. The sample used in this research was the secondary data from annual report of manufacturing companies which listed on Indonesia Stock Exchange in 2011-2013. The sample was taken using purposive sampling method. The results provide evidence that return on asset, leverage, firm size, operating cash flow and loss are influence the earnings management. Nonetheless, big four auditor, specialist auditor, audit tenure and market to book value ratio are not influence the earnings management.
Co-Authors ITA TRISNAWATI