Dublin Core
Title
MANAJEMEN LABA DAN REPUTASI AUDITOR
Description
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.
Creator
Diantimala, Yossi; Fakultas Ekonomi Universitas Syiah Kuala
Source
Jurnal Telaah dan Riset Akuntansi; Vol 3, No 2 (2010): Jurnal Telaah & Riset Akuntansi; 123-129
1693-3397
1693-3397
Publisher
Program Magister Akuntansi Unsyiah
Date
2010-07-01
Relation
http://jurnal.unsyiah.ac.id/TRA/article/view/334/319
Format
application/pdf
Language
eng
Type
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
Identifier
http://jurnal.unsyiah.ac.id/TRA/article/view/334