PENGARUH REPUTASI KANTOR AKUNTAN PUBLIK DAN SPESIALISASI INDUSTRI AUDITOR TERHADAP MANAJEMEN LABA

Lie, Kevin Saputra (2018) PENGARUH REPUTASI KANTOR AKUNTAN PUBLIK DAN SPESIALISASI INDUSTRI AUDITOR TERHADAP MANAJEMEN LABA. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

ABSTRACT The purpose oh this research is to examine the influence of public accountant firm reputation and specialization industry auditor toward earning management. The population in this study were manufacturing companies listed on the Indonesian Stock Exchange during 2013-2016. Samples determined by using purposive sampling method. The samples obtained were as much as 71 companies. Independent variable that examined in this research are public accountant firm reputation and specialization industry auditor. The dependent variable in this research is earning management determined using Modified Jones Model. The hypothesis was examined using multiple linier regression with the help of SPSS 23. The test results show that audit firm reputation and specialization industry auditor have not significant impact to earning management. Keywords : public accountant firm reputation, specialization industry auditor, and earning management.

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