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Pengaruh manajemen laba terhadap return saham dengan kualitas audit sebagai variabel pemoderasi

Jurnal Keuangan dan Perbankan, Tahun XI, Nomor 3, September 2007
Journal from JIPTUNMERPP / 2008-02-18 10:01:07
Oleh : Reni Yendrawati, Alfiana Dewi, Diploma_3_of_Finance_and_Banking_-_Merdeka_Univers (reni@fe.uii.ac.id)
Dibuat : 2007-09-01, dengan file

Keyword : earning management, discretionary accrual, audit quality, income-increasing, income decreasing

This research aimed to examine the effect of earning management influence to the return of company’s stock with audit quality as modernized variable. Unlike theprevious inquires, the researcher assumed KAP Big 4 was more qualified than KAP Non-Big 4. in intial research, KAP Big 5 was perceived more qualified than KAP non-Big 5. however, this research just involved Big 4 earning management measured with discretionary accrual and it was etimated by using The Modified Jones Model (1995). Hypothesis proposed within this research had two effects. The first was that the effect of earning management to the stock return in the company audited by KAP Big 4 was bigger than that which by KAP non-Big 4. The second was that the effect of earning management to the stock return for the company having income-decreasing discretionary accrual was bigger than for the company having income-increasing discretionary accrual. By regression interaction and audit quality toward stock return. Regression analysis result also showed that statistically there was no difference between income-increasing discretionary accrual companies and income-decreasing discretionary accrual companies.

Deskripsi Alternatif :

This research aimed to examine the effect of earning management influence to the return of company’s stock with audit quality as modernized variable. Unlike theprevious inquires, the researcher assumed KAP Big 4 was more qualified than KAP Non-Big 4. in intial research, KAP Big 5 was perceived more qualified than KAP non-Big 5. however, this research just involved Big 4 earning management measured with discretionary accrual and it was etimated by using The Modified Jones Model (1995). Hypothesis proposed within this research had two effects. The first was that the effect of earning management to the stock return in the company audited by KAP Big 4 was bigger than that which by KAP non-Big 4. The second was that the effect of earning management to the stock return for the company having income-decreasing discretionary accrual was bigger than for the company having income-increasing discretionary accrual. By regression interaction and audit quality toward stock return. Regression analysis result also showed that statistically there was no difference between income-increasing discretionary accrual companies and income-decreasing discretionary accrual companies.

Copyrights : Copyright ? 2008 by Digital Library Universitas Merdeka Malang. Verbatim copying and distribution of this entire article is permitted by author in any medium, provided this notice is preserved.

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PropertiNilai Properti
ID PublisherJIPTUNMERPP
OrganisasiD
Nama KontakDra. Wiwik Supriyanti, SS
AlamatJl. Terusan Halimun 11 B
KotaMalang
DaerahJawa Timur
NegaraIndonesia
Telepon0341-563504
Fax0341-563504
E-mail Administratorperpus@unmer.ac.id
E-mail CKOwsupriyanti@yahoo.com

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