Pengaruh Kualitas Audit Terhadap Tingkat Real Earnings Management

Kesaulya, Feby Astrid and Febriany, Novita (2016) Pengaruh Kualitas Audit Terhadap Tingkat Real Earnings Management. In: Simposium Nasional Akuntansi XIX, 24-28 November 2016, Lampung.

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Abstract

Abstract: The objective of this research is to examine whether the higher audit quality will mitigate or affect real earnings management negatively. Auditing is perceived as one of the constraint for manager to do earnings management. so that, the higher audit quality is perceived to be able to mitigate earnings management level. Sampling method which was used in this research is purposive sampling. The data in this research is financial statement from the manufacturing company from Indonesian Stock Exchange. Total number of observation in this research is 173 firm year observations. The hypothesis was tested using multiple regressions. The result shows support to the hypothesis. The support means that audit quality affects real earnings management negatively. It also means that a good audit quality is able to mitigate the earnings management Keywords : audit quality, real earnings management

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