Pengaruh Kualitas Audit dan Komisaris Independen Terhadap Managemen Lasa Real

-, Ferdawati (2010) Pengaruh Kualitas Audit dan Komisaris Independen Terhadap Managemen Lasa Real. JURNAL AKUNTANSI & MANAJEMEN, 5 (2). pp. 48-59. ISSN 1858-3687

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Abstract

This research is conducted to obtain empirical evidence that there is an influence of audit quality and outside independent director on the real earnings manage en. The sample used, in this research is non financial company that listed in Indonesia Stock Exchange (ISE) that performs income increasing pattem Period 2004-2008. A regression is use to test the hypothesis. Hypothetical test results show that of audit quality is a negative correlation with the real earnings managemen. However, test results to influence of the outside independent director on real earnings management was not proofed.

Item Type:Article
Subjects:C Social Sciences > CF Commerce > CF1 Accounting
Divisions:Jurusan Akuntansi > Prog.Studi Akuntansi-D3 > Jurnal/Karya Ilmiah
ID Code:394
Deposited By:Mr. OP Repo-2 Puskom
Deposited On:28 Oct 2016 09:24
Last Modified:08 Nov 2016 15:28

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