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JURNAL BISNIS DAN AKUNTANSI
Vol. 16, No. 1a, Is. 3, November 2014, Hlm. 23-42

PENGARUH KUALITAS AUDIT DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA

HARRIE SUPRIATNA

STIE Trisakti
harrie@stietrisakti.ac.id

 

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http://www.tsm.ac.id/JBA/JBAVOL16/PENGARUH KUALITAS AUDIT DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA

ABSTRACT:

The purpose of this research is to obtain empirical evidence about the factors which influence earnings management. Independent variables used in this research are audit specialization industry, auditor size, firm size, leverage, return on asset, losses, cash flow operation, managerial ownership, government linked corporate, and market to book. The population used in this study are manufacture companies listed on the Indonesia Stock Exchange (IDX) that chooses for the period of 2010 to 2012 as the sample. Sample selection procedure carried out by implementing purposive sampling method. Data are analyzed using multiple regression analysis. The result of data analysis shows that audit specialization industry, auditor size and leverage have influence toward earnings management. Whereas the other variable such as firm size, return on asset, losses, cash flow operation, managerial ownership, government linked corporate, and market to book, have no influence toward earnings management.

Keyword :Earnings Management, Audit Specialization Industry, Auditor Size, Firm Size, Leverage, Return on Asset, Losses, Cash Flow Operation, Managerial Ownership, Government Linked Corporate, And Market to Book.
 
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