PENGARUH AFILIASI BIG 4, KAP YANG TERDAFTAR DI PCAOB, KEPEMILIKAN MANAJEMEN, DAN JUMLAH KOMITE AUDIT TERHADAP DISCRETIONARY ACCRUALS (Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2006-2010)
Accruals allow managers to communicate their private and inside information and thereby improve the ability of earnings to reflect underlying economic value. At the same time, managers could abuse the flexibility that permitted by GAAP by engaging an aggressive and opportunistic reporting of accrual...
| Main Authors: | , |
|---|---|
| Format: | Thesis |
| Published: |
[Yogyakarta] : Universitas Gadjah Mada
2012
|
| Subjects: |
| _version_ | 1826045782204088320 |
|---|---|
| author | , Boria Gemala , Taufikur Rahman, S.E., M.B.A., Akt. |
| author_facet | , Boria Gemala , Taufikur Rahman, S.E., M.B.A., Akt. |
| author_sort | , Boria Gemala |
| collection | UGM |
| description | Accruals allow managers to communicate their private and inside
information and thereby improve the ability of earnings to reflect underlying
economic value. At the same time, managers could abuse the flexibility that
permitted by GAAP by engaging an aggressive and opportunistic reporting
of accruals which known as earning management. Discretionary accruals is a
part of accruals that often used by managers to reflect their opportunistic
behavior.
This study investigates the effect of Big 4 affiliation, registered public
accounting firms on PCAOB, management ownership, and the number of
audit committee on the discretionary accruals a common proxy of earning
management. Using the listed manufacture company from 2006-2010, this
research examines no significant influence between Big 4 affiliation,
registered public accounting firms on PCAOB and management ownership
on discretionary accruals, but find the number of audit committee had
negative influence on discretionary accruals. |
| first_indexed | 2024-03-13T22:42:49Z |
| format | Thesis |
| id | oai:generic.eprints.org:100491 |
| institution | Universiti Gadjah Mada |
| last_indexed | 2024-03-13T22:42:49Z |
| publishDate | 2012 |
| publisher | [Yogyakarta] : Universitas Gadjah Mada |
| record_format | dspace |
| spelling | oai:generic.eprints.org:1004912016-03-04T08:45:55Z https://repository.ugm.ac.id/100491/ PENGARUH AFILIASI BIG 4, KAP YANG TERDAFTAR DI PCAOB, KEPEMILIKAN MANAJEMEN, DAN JUMLAH KOMITE AUDIT TERHADAP DISCRETIONARY ACCRUALS (Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2006-2010) , Boria Gemala , Taufikur Rahman, S.E., M.B.A., Akt. ETD Accruals allow managers to communicate their private and inside information and thereby improve the ability of earnings to reflect underlying economic value. At the same time, managers could abuse the flexibility that permitted by GAAP by engaging an aggressive and opportunistic reporting of accruals which known as earning management. Discretionary accruals is a part of accruals that often used by managers to reflect their opportunistic behavior. This study investigates the effect of Big 4 affiliation, registered public accounting firms on PCAOB, management ownership, and the number of audit committee on the discretionary accruals a common proxy of earning management. Using the listed manufacture company from 2006-2010, this research examines no significant influence between Big 4 affiliation, registered public accounting firms on PCAOB and management ownership on discretionary accruals, but find the number of audit committee had negative influence on discretionary accruals. [Yogyakarta] : Universitas Gadjah Mada 2012 Thesis NonPeerReviewed , Boria Gemala and , Taufikur Rahman, S.E., M.B.A., Akt. (2012) PENGARUH AFILIASI BIG 4, KAP YANG TERDAFTAR DI PCAOB, KEPEMILIKAN MANAJEMEN, DAN JUMLAH KOMITE AUDIT TERHADAP DISCRETIONARY ACCRUALS (Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2006-2010). UNSPECIFIED thesis, UNSPECIFIED. http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=56966 |
| spellingShingle | ETD , Boria Gemala , Taufikur Rahman, S.E., M.B.A., Akt. PENGARUH AFILIASI BIG 4, KAP YANG TERDAFTAR DI PCAOB, KEPEMILIKAN MANAJEMEN, DAN JUMLAH KOMITE AUDIT TERHADAP DISCRETIONARY ACCRUALS (Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2006-2010) |
| title | PENGARUH AFILIASI BIG 4, KAP YANG TERDAFTAR DI PCAOB,
KEPEMILIKAN MANAJEMEN, DAN JUMLAH KOMITE AUDIT
TERHADAP DISCRETIONARY ACCRUALS
(Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia
Tahun 2006-2010) |
| title_full | PENGARUH AFILIASI BIG 4, KAP YANG TERDAFTAR DI PCAOB,
KEPEMILIKAN MANAJEMEN, DAN JUMLAH KOMITE AUDIT
TERHADAP DISCRETIONARY ACCRUALS
(Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia
Tahun 2006-2010) |
| title_fullStr | PENGARUH AFILIASI BIG 4, KAP YANG TERDAFTAR DI PCAOB,
KEPEMILIKAN MANAJEMEN, DAN JUMLAH KOMITE AUDIT
TERHADAP DISCRETIONARY ACCRUALS
(Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia
Tahun 2006-2010) |
| title_full_unstemmed | PENGARUH AFILIASI BIG 4, KAP YANG TERDAFTAR DI PCAOB,
KEPEMILIKAN MANAJEMEN, DAN JUMLAH KOMITE AUDIT
TERHADAP DISCRETIONARY ACCRUALS
(Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia
Tahun 2006-2010) |
| title_short | PENGARUH AFILIASI BIG 4, KAP YANG TERDAFTAR DI PCAOB,
KEPEMILIKAN MANAJEMEN, DAN JUMLAH KOMITE AUDIT
TERHADAP DISCRETIONARY ACCRUALS
(Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia
Tahun 2006-2010) |
| title_sort | pengaruh afiliasi big 4 kap yang terdaftar di pcaob kepemilikan manajemen dan jumlah komite audit terhadap discretionary accruals pada perusahaan manufaktur yang terdaftar di bursa efek indonesia tahun 2006 2010 |
| topic | ETD |
| work_keys_str_mv | AT boriagemala pengaruhafiliasibig4kapyangterdaftardipcaobkepemilikanmanajemendanjumlahkomiteauditterhadapdiscretionaryaccrualspadaperusahaanmanufakturyangterdaftardibursaefekindonesiatahun20062010 AT taufikurrahmansembaakt pengaruhafiliasibig4kapyangterdaftardipcaobkepemilikanmanajemendanjumlahkomiteauditterhadapdiscretionaryaccrualspadaperusahaanmanufakturyangterdaftardibursaefekindonesiatahun20062010 |