MANAJEMEN LABA MENGGUNAKAN CLASSIFICATION SHIFTING DAN KUALITAS AUDIT
<p><strong>Abstract</strong></p><p>This research aims to detect earnings management through classification shifting by classifying core expensesas discontinued operation or special items to increase core earnings. This research also predict that AuditQuality (KAP big 4...
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| Format: | Article |
| Language: | English |
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Universitas Merdeka Malang
2016-10-01
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| Series: | Jurnal Keuangan dan Perbankan |
| Subjects: | |
| Online Access: | http://jurnal.unmer.ac.id/index.php/jkdp/article/view/253 |
| _version_ | 1819037282033729536 |
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| author | Debbianita Debbianita Sylvia Veronica Siregar Desi Adhariani |
| author_facet | Debbianita Debbianita Sylvia Veronica Siregar Desi Adhariani |
| author_sort | Debbianita Debbianita |
| collection | DOAJ |
| description | <p><strong>Abstract</strong></p><p>This research aims to detect earnings management through classification shifting by classifying core expensesas discontinued operation or special items to increase core earnings. This research also predict that AuditQuality (KAP big 4 or non-big 4) can mitigate earnings management through classification shifting. Samplesof this research are obtained by using purposive sampling from all companies listed in the capital markets ofSingapore, Malaysia, Indonesia, and Philippines. Methods of data analysis used in this research were multiplelinear regression cross section data were processed using statistical software E-views 6.0. Final samples are1551 observations for the year 2012. Results showed that there no classification shifting through discontinuedoperations and special items. Audit Quality is found to be unable to mitigate earnings management throughclassification shifting.</p> |
| first_indexed | 2024-12-21T08:18:56Z |
| format | Article |
| id | doaj.art-676841a81586475e9be9a513a6c28a2d |
| institution | Directory Open Access Journal |
| issn | 1410-8089 2443-2687 |
| language | English |
| last_indexed | 2024-12-21T08:18:56Z |
| publishDate | 2016-10-01 |
| publisher | Universitas Merdeka Malang |
| record_format | Article |
| series | Jurnal Keuangan dan Perbankan |
| spelling | doaj.art-676841a81586475e9be9a513a6c28a2d2022-12-21T19:10:29ZengUniversitas Merdeka MalangJurnal Keuangan dan Perbankan1410-80892443-26872016-10-01202208MANAJEMEN LABA MENGGUNAKAN CLASSIFICATION SHIFTING DAN KUALITAS AUDITDebbianita Debbianita0Sylvia Veronica Siregar1Desi Adhariani2Universitas Kristen MaranathaUniversitas IndonesiaUniversitas Indonesia<p><strong>Abstract</strong></p><p>This research aims to detect earnings management through classification shifting by classifying core expensesas discontinued operation or special items to increase core earnings. This research also predict that AuditQuality (KAP big 4 or non-big 4) can mitigate earnings management through classification shifting. Samplesof this research are obtained by using purposive sampling from all companies listed in the capital markets ofSingapore, Malaysia, Indonesia, and Philippines. Methods of data analysis used in this research were multiplelinear regression cross section data were processed using statistical software E-views 6.0. Final samples are1551 observations for the year 2012. Results showed that there no classification shifting through discontinuedoperations and special items. Audit Quality is found to be unable to mitigate earnings management throughclassification shifting.</p>http://jurnal.unmer.ac.id/index.php/jkdp/article/view/253Classification shifting, discontinued operations, special items, audit quality |
| spellingShingle | Debbianita Debbianita Sylvia Veronica Siregar Desi Adhariani MANAJEMEN LABA MENGGUNAKAN CLASSIFICATION SHIFTING DAN KUALITAS AUDIT Jurnal Keuangan dan Perbankan Classification shifting, discontinued operations, special items, audit quality |
| title | MANAJEMEN LABA MENGGUNAKAN CLASSIFICATION SHIFTING DAN KUALITAS AUDIT |
| title_full | MANAJEMEN LABA MENGGUNAKAN CLASSIFICATION SHIFTING DAN KUALITAS AUDIT |
| title_fullStr | MANAJEMEN LABA MENGGUNAKAN CLASSIFICATION SHIFTING DAN KUALITAS AUDIT |
| title_full_unstemmed | MANAJEMEN LABA MENGGUNAKAN CLASSIFICATION SHIFTING DAN KUALITAS AUDIT |
| title_short | MANAJEMEN LABA MENGGUNAKAN CLASSIFICATION SHIFTING DAN KUALITAS AUDIT |
| title_sort | manajemen laba menggunakan classification shifting dan kualitas audit |
| topic | Classification shifting, discontinued operations, special items, audit quality |
| url | http://jurnal.unmer.ac.id/index.php/jkdp/article/view/253 |
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