PENGARUH REPUTASI AUDITOR DAN INVESTMENT OPPORTUNITYSET (IOS) TERHADAP KUALITAS LABA

Wikasanti, Eni (2008) PENGARUH REPUTASI AUDITOR DAN INVESTMENT OPPORTUNITYSET (IOS) TERHADAP KUALITAS LABA. Other thesis, University of Muhammadiyah Malang.

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Abstract

This research for the analysis of an Auditor Reputation and investment opportunity set (IOS) for the Earning Quality. The populations in this research for manufacture companies that list in the Bursa Effect Indonesia (BEI) that show the publication financial report in 2004-2006 is 144 companies. The technical sampling based on purposive sampling method so got sample 64 companies. The proxy that used for score the earning quality is discretionary accrual. In the other, the auditor reputation was proxy with classify Accountant Public Office (KAP) to group that include in big six and not include to group based on the client that audit. Investment opportunity set (IOS) used calculation with Capital Expenditure to Book Value of Asset Ratio (CAPBVA). The result of descriptive analysis that used experiment SPSS 12 program showed DA high score are 5,02, low score 4,75 with average 4,88. The high score of IOS showed 5,11, low score 4,94 with average 5,01. The result or regression analysis in companies that classify into KAP group 1 showed that IOS influential negative not significant to discretionary accrual. Regression company that include to KAP 0 group showed that IOS influential to discretionary accrual also negative not significant. The influential of Auditor reputation to discretionary accrual could looked by constantans DA score that small to KAP 1 company group, it’s means that discretionary accrual practice was low if the company has good audit.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Rayi Tegar Pamungkas
Date Deposited: 11 Jun 2012 03:08
Last Modified: 11 Jun 2012 03:08
URI: http://eprints.umm.ac.id/id/eprint/7024

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