Analisis Pengaruh Kualitas Audit Terhadap Manajemen Laba di Bursa Efek Malaysia

Ross, Diana (2012) Analisis Pengaruh Kualitas Audit Terhadap Manajemen Laba di Bursa Efek Malaysia. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

The main purpose of this research is analyzing the effect of type of auditor, specialization auditor, operating cash flow, level of the accruals, loss, level of income, market to book value, firm size, leverage and type of industry towards earnings management. This research object consists of companies listed in Kuala Lumpur Stock Exchange (KLSE). The Samples used in this research were selected using purposive sampling method. This research uses 349 companies or 1,745 observation data for the year 2005 until year 2010. The research result indicates that type of auditor, specialization auditor, level of the accruals, loss, level of income, and firm size have a significant effect on earnings management. The result also indicates that operating cash flow, market to book value, leverage and type of industry have no significant effect on audited report lag. Keywords: type of auditor, specialization auditor, operating cash flow, level of the accruals, loss, level of income, market to book value, firm size, leverage, type of industry, audit quality and earnings management.

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