PENGARUH KUALITAS AUDIT TERHADAP MANAJEMEN LABA

  • Syarifah Ai’ni Sibarani

Abstract

Abstract:


This conceptual paperexamine the effect of audit quality on earnings management. Data analysis method that will be used in this research is analysis because the study was conducted to determine the relationship between independent variables with the dependent variable in longitudinal data (a combination of cross sectional data with time series data). This study uses secondary data using sample company reports on the Indonesia Stock Exchange from 2011 - 2015. The data can be accessed from the website www.idx.co.id or the site of the company under study. The sample selection method used in this study is purposive sampling. The results showed that audit quality has a positive effect on earnings management.

Published
Nov 9, 2020
How to Cite
SIBARANI, Syarifah Ai’ni. PENGARUH KUALITAS AUDIT TERHADAP MANAJEMEN LABA. Conference on Business, Social Sciences and Innovation Technology, [S.l.], v. 1, n. 1, p. 40-44, nov. 2020. ISSN 2774-5740. Available at: <https://journal.uib.ac.id/index.php/cbssit/article/view/1397>. Date accessed: 19 june 2021.