MANAJEMEN LABA DAN REPUTASI AUDITOR
| Main Author: | Diantimala, Yossi |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Program Magister Akuntansi Unsyiah
, 2010
|
| Online Access: |
http://www.jurnal.unsyiah.ac.id/TRA/article/view/334 http://www.jurnal.unsyiah.ac.id/TRA/article/view/334/319 |
Daftar Isi:
- This paper is aimed to examine the difference of earnings management between firms audited by Big Four Auditor and firms audited by non-Big Four Auditor. Sample is randomly selected of non-financial firm listed at Indonesia Stock Exchange period 2009. Earnings management is measured by working capital accruals. Auditor reputation is measured by dummy variable Big Four Auditors and Non-Big Four Auditors. Hypothesis test is done by applying Independen Sample T-Test. The result shows that mean of accruals of firms audited by Big Four Auditor is higher than mean of accruals of firms audited by Non-Big Four Auditor. But, the accruals not statistically significant. Keywords: earnings management, auditor reputation, Big Four versus Non-Big Four Auditors.