Analisis Pengaruh Ukuran Kap, Spesialisasi Industri Auditor Dan Independensi Komite Audit Terhadap Manajemen Laba Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2009-2013
| Main Author: | Junyta, Asrievani |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | ind |
| Terbitan: |
, 2016
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| Subjects: | |
| Online Access: |
http://repository.ibs.ac.id/504/1/Asrievani%20Junyta%2C%20Ak.-IBS%2C%202015.pdf http://repository.ibs.ac.id/504/2/jurnal%20vani.pdf http://repository.ibs.ac.id/504/ http://lib.ibs.ac.id/index.php?p=show_detail&id=3200&keywords=Asrievani+Junyta |
Daftar Isi:
- The objectives of this research is to analyze the influence of Earnings Management banking industry to auditor size, auditor industry specialization and independency of audit comittee in 2009 until 2013 periods. Data used in this reaserch were obtained from bank report. The number of sample for this reaserch is 14 banks. Analyze technique used for this reaserch is multiple linier regression This reaserch has been analyzed with Eviews 7 program, and during the significance test it indicated that fixed effect was the most appropriate method. The result of this reaserch shows that Auditor size have a positive but no significant effect to earnings management, Auditor industry specialization have negative effect to earnings management and Independency of audit comittee have positive effect to earnings management. Keyword : Earning management, auditor size, auditor industry specialization, independency of audit comittee