THE EFFECT AUDIT QUALITY AND FINANCIAL DISTRESS TO THE GOING CONCERN OPINION AND EARNINGS MANAGEMENT
| Main Authors: | Ariati, Merry , Eddy, Suranta |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2012
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| Subjects: | |
| Online Access: |
http://repository.unib.ac.id/5585/1/MERRY%20A-0.pdf http://repository.unib.ac.id/5585/ |
Daftar Isi:
- This study aims to examine the effect of audit quality and financial distress to the going concern opinion and earnings management. Going concern opinion is measured using dummy variables (going concern opinion and non-going concern.) Earnings management using discretionary accruals measured (Jones models). Audit quality using dummy variables (KAP big four and non big four) and financial distress using Zmijewski model. The study was conducted at the manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the period 2000-2010. Sampling technique based on purposive sampling method to obtain a sample of 50 companies. Model analysis used logistic regression to test the equation (1) with the dependent variable and the going concern opinion regression to test equation (2) with the dependent variable is earnings management. Based on the results showed that audit quality the positive effect on going concern opinion, audit quality has a positive effect on earnings management, financial distress negative effect on going concern opinion and financial distress has a positive effect on earnings management.