MANAJEMEN LABA DAN REPUTASI AUDITOR
ABSTRACT: 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
Penulis: Yossi Diantimala
Kode Jurnal: jpakuntansidd1000110
