Pengaruh Kualitas Audit terhadap Praktik Manajemen Laba

Widyanarto, Mirza Hilmy (2015) Pengaruh Kualitas Audit terhadap Praktik Manajemen Laba. Ringkasan Skripsi thesis, STIE YKPN.

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Abstract

This study investigates the influence of audit quality on earnings management. In particular, this study examine the effect of Big Four auditors to earnings management on listed manufacturing firms at 2009-2013. Modified Jones Model used to detect earnings management. This model has chosen because it provides the most robust result. These result indicate that the Big Four auditors have no significant effect on earnings management. Based on the result, it concluded that the Big Four auditors have no evidence of limiting firm’s earnings management, although the Big Four auditors have a good reputation.

Item Type: Thesis (Ringkasan Skripsi)
Additional Information: Skripsi dapat dibaca di Perpustakaan dengan call number Wid p 6127/2015
Uncontrolled Keywords: earnings management, discretionary accruals, big four auditors
Divisions: Program Sarjana > Ringkasan Skripsi Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 17 Jul 2019 06:08
Last Modified: 19 Jul 2019 02:51
URI: http://repository.stieykpn.ac.id/id/eprint/396

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