Factors Reducing Earnings Management: Evidence From Indonesia

PUTERI, Nadya Rahmalia (2018) Factors Reducing Earnings Management: Evidence From Indonesia. Skripsi thesis, Universitas Jenderal Soedirman.

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Abstract

The aims of this study is to examine the factors that reducing earnings management in mining industry in Indonesia. The dependent variables in this study are earnings management calculated by the 1995 Modified Jones Model and independent variables consist of audit tenure, auditor industry specialization and quality of disclosure, firm size as a control variable. The population in this study are all companies listed on the Indonesia Stock Exchange in 2011-2016. The sampling method in this study is purposive sampling. A total of 17 companies in Indonesia that meet the criteria are having complete data for this study, which is as a sample. This study uses multiple analysis techniques with the SPSS program. The results show that disclosure quality has a negative effect on earnings management, while audit tenure and auditor industry specialization have no negative effect on earnings management of mining companies listed on Indonesia Stock Exchange year of 2012-2016.

Item Type: Thesis (Skripsi)
Nomor Inventaris: C18398
Uncontrolled Keywords: Earnings Management, Firm Size, Auditor Industry specialization, Audit Tenure, Disclosure Quality.
Subjects: P > P556 Profit sharing
Divisions: Fakultas Ekonomi dan Bisnis > S1 Akuntansi
Depositing User: Mrs Endang Kasworini
Date Deposited: 26 Aug 2020 04:20
Last Modified: 26 Aug 2020 04:20
URI: http://repository.unsoed.ac.id/id/eprint/5121

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