PENGARUH MASA PENUGASAN KANTOR AKUNTAN PUBLIK, KEPEMILIKAN MANAJERIAL, DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP KUALITAS LABA
ABSTRACT: Earnings information
which reported in a financial report is generally important, especially those
who are using financial statements for a
contract and decision
making of investments.
In the purpose of the contract’s perspective, earnings information
can be used
as basis in determining the
salary alocation of an enterprise.
In decision making investment’s perspective,
earnings information important
for investors to
know more about
the condition of a corporation so
they became convinced
to invest, therefore
earnings profit information
in the financial
report of the company shall be qualified and in
accordance with the accounting standard. This research aims to analyze the
factors that affect the quality of earnings on manufacturing companies listed
on the Indonesian Stock Exchange period 2006-2010, those
factors are the
assignment period of
public accounting, managerial
ownership percentage, and
size of period public accounting.
Hypothesis testing in this research is multiple linear regressions. The results
of this research indicates that the managerial ownership and public accounting
size have positiveeffect on earning quality, means that the greater the
percentage of managerial ownership, and the size of a public accounting firrm
indicates that the earning information
reported in the
financial statements are
more qualified. The
assignment period of
accountant public showed negative
effect on earning
quality, therefore the
length the assignmentperiod of
public accounting on an enterprise's
information led to the earnings information in the financial statementsworst.
Keywords: Quality Of Earnings,
The Assignment Period Of Public Accounting, Managerial Ownership, And The Size Of
The Public Accounting
Penulis: YUSTINA YONATAN
Kode Jurnal: jpakuntansidd120063
