ANALISIS PENGARUH AUDIT TENURE, UKURAN KAP DAN DIVERSIFIKASI GEOGRAFIS TERHADAP MANAJEMEN LABA
Abstract: This study aims to
examine the influence of audit tenure, audit firm size and geographic
diversification towards earnings management in manufacturing compnies. Audit
tenure is measured by the amount of the year of work relationship between
auditee and the last public accountant firm. Audit firm size is measured by
dummy variabel. The Audit firm is divided into audit firms that affiliated with
big four and non big four audit firms. And geographic diversification is
measured by the number of firms geographic segments.
The population of this study are the manufacturing companies that listed
in Indonesia Stock Exchange (BEI) in 2012. Purposive sampling is used for
sampling method. And multiple regression technique is used for the data
analysis. The total number of samples for this study are 94 companies. But,
there are found 16 samples as outlier should be excluded from sample
observation. So, the final samples for this study are 78 companies.
The result of this study indicates that audit tenure have positif
significant influence in earnings management, audit firm size have negative
significant influence in earnings management. Meanwhile, geographic
diversification don’t have significant influence to earnings management.
Penulis: Vina Kholisa Dinuka,
Zulaikha
Kode Jurnal: jpakuntansidd140967
