Komalasari, Agrianti and Zubaiidi, Indra and Komaruddin, Komaruddin (2018) ANALYSIS OF INFLUENCE OF AUDITOR QUALITY ON EARNINGS MANAGEMENT CASE STUDY OF PUBLIC COMPANIES IN ASEAN. In: The 4th IFA International Conference will be held on 5-6 September 2018 hosted by the Faculty of Economics and Business, Universitas Lampung (FEB Unila), 5-6 September 2018, Bandar Lampung, Indonesia.
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Abstract
Abstract This study aims to analyze earnings management and its relationship with the law protection and sanctions against public accountant is one of the efforts of the regulator for the quality of auditors can be maintained. The conclusion obtained from this research is hypothesis that states that the auditor quality has a role of increasing the earnings management is moderated by law system in a country is unacceptable. The ratio of the company's sample asset value compared to the total asset auditee shows that the higher the company's asset value is stamped compared to the total asset of the company that becomes the auditee of KAP of the Big 4, the lower the auditee's earnings management. Audit quality research variables show the result that the auditor quality variables affect the low earnings management that exist in the manufacturing sector in a public company that is sampled. Key Words: Auditee Assets , Audit Quality, Earnings Management, Legal Origin.
| Item Type: | Conference or Workshop Item (Paper) |
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| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi |
| Depositing User: | Dr. Agrianti Komalasari |
| Date Deposited: | 10 May 2019 03:25 |
| Last Modified: | 10 May 2019 03:25 |
| URI: | http://repository.lppm.unila.ac.id/id/eprint/10989 |
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