INFLUENCE OF SPECIALIZATION, SIZE AND TENURE OF AUDIT FIRM ON EARNING MANAGEMENT OF MANUFACTURING COMPANIES LISTED ON BEI DURING 2014-2016
This research was conducted to determine the effect of audit quality tested with three variables, namely Audit Firm Specialization, Audit Firm Size, and Audit Firm Tenure on earning management. The population taken in this study was manufacturing companies listed on the Indonesia Stock Exchange for...
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| Format: | Article |
| Language: | English |
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iVolga Press
2019-03-01
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| Series: | Russian Journal of Agricultural and Socio-Economic Sciences |
| Subjects: | |
| Online Access: | https://rjoas.com/issue-2019-03/article_18.pdf |
| _version_ | 1797708137854140416 |
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| author | Praananta O.W. |
| author_facet | Praananta O.W. |
| author_sort | Praananta O.W. |
| collection | DOAJ |
| description | This research was conducted to determine the effect of audit quality tested with three variables, namely Audit Firm Specialization, Audit Firm Size, and Audit Firm Tenure on earning management. The population taken in this study was manufacturing companies listed on the Indonesia Stock Exchange for the 2014-2016, and samples taken based on several criteria, namely: (a) listed companies during the observation period, (b) companies not IPO during the observation period, (c) the company is not delisted in the observation period, etc. From these criteria, 202 sample companies will be tested using the SPSS technique. The results obtained from this study were (1) Audit Firm Specialization influence on earning management was rejected (2) Audit Firm size had an influence earning management was rejected, and (3) Audit Firm tenure had an influence on earning management was rejected. |
| first_indexed | 2024-03-12T06:17:01Z |
| format | Article |
| id | doaj.art-a77510f8cbea4137b81f84f777ef48a7 |
| institution | Directory Open Access Journal |
| issn | 2226-1184 |
| language | English |
| last_indexed | 2024-03-12T06:17:01Z |
| publishDate | 2019-03-01 |
| publisher | iVolga Press |
| record_format | Article |
| series | Russian Journal of Agricultural and Socio-Economic Sciences |
| spelling | doaj.art-a77510f8cbea4137b81f84f777ef48a72023-09-03T02:30:33ZengiVolga PressRussian Journal of Agricultural and Socio-Economic Sciences2226-11842019-03-0187314015110.18551/rjoas.2019-03.18INFLUENCE OF SPECIALIZATION, SIZE AND TENURE OF AUDIT FIRM ON EARNING MANAGEMENT OF MANUFACTURING COMPANIES LISTED ON BEI DURING 2014-2016Praananta O.W.0Faculty of Economics and Business, University of AirlanggaThis research was conducted to determine the effect of audit quality tested with three variables, namely Audit Firm Specialization, Audit Firm Size, and Audit Firm Tenure on earning management. The population taken in this study was manufacturing companies listed on the Indonesia Stock Exchange for the 2014-2016, and samples taken based on several criteria, namely: (a) listed companies during the observation period, (b) companies not IPO during the observation period, (c) the company is not delisted in the observation period, etc. From these criteria, 202 sample companies will be tested using the SPSS technique. The results obtained from this study were (1) Audit Firm Specialization influence on earning management was rejected (2) Audit Firm size had an influence earning management was rejected, and (3) Audit Firm tenure had an influence on earning management was rejected.https://rjoas.com/issue-2019-03/article_18.pdfAudit firm specializationaudit firm sizeaudit firm tenureearning management |
| spellingShingle | Praananta O.W. INFLUENCE OF SPECIALIZATION, SIZE AND TENURE OF AUDIT FIRM ON EARNING MANAGEMENT OF MANUFACTURING COMPANIES LISTED ON BEI DURING 2014-2016 Russian Journal of Agricultural and Socio-Economic Sciences Audit firm specialization audit firm size audit firm tenure earning management |
| title | INFLUENCE OF SPECIALIZATION, SIZE AND TENURE OF AUDIT FIRM ON EARNING MANAGEMENT OF MANUFACTURING COMPANIES LISTED ON BEI DURING 2014-2016 |
| title_full | INFLUENCE OF SPECIALIZATION, SIZE AND TENURE OF AUDIT FIRM ON EARNING MANAGEMENT OF MANUFACTURING COMPANIES LISTED ON BEI DURING 2014-2016 |
| title_fullStr | INFLUENCE OF SPECIALIZATION, SIZE AND TENURE OF AUDIT FIRM ON EARNING MANAGEMENT OF MANUFACTURING COMPANIES LISTED ON BEI DURING 2014-2016 |
| title_full_unstemmed | INFLUENCE OF SPECIALIZATION, SIZE AND TENURE OF AUDIT FIRM ON EARNING MANAGEMENT OF MANUFACTURING COMPANIES LISTED ON BEI DURING 2014-2016 |
| title_short | INFLUENCE OF SPECIALIZATION, SIZE AND TENURE OF AUDIT FIRM ON EARNING MANAGEMENT OF MANUFACTURING COMPANIES LISTED ON BEI DURING 2014-2016 |
| title_sort | influence of specialization size and tenure of audit firm on earning management of manufacturing companies listed on bei during 2014 2016 |
| topic | Audit firm specialization audit firm size audit firm tenure earning management |
| url | https://rjoas.com/issue-2019-03/article_18.pdf |
| work_keys_str_mv | AT praanantaow influenceofspecializationsizeandtenureofauditfirmonearningmanagementofmanufacturingcompanieslistedonbeiduring20142016 |