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Pengaruh diversifikasi dan spesialisasi dan spesialisasi industri auditor terhadap manajemen laba pada perusahaan-perusahaan yang terdaftar di BEI tahun 2007

This thesis examines the effect of diversification and auditor industry expertise for companies in Indonesia. Research is carried out by using samples of 238 companies which listed in Indonesia Stock Exchange in 2007. Modified CFO Jones model is used in this study to measure earnings management, while Herfindahl Index is used to measure corporate diversification. The auditor industry expertise is measured by using dummy variables, which portfolio share approach with a minimum portfolio value of 20% is used to determine the auditors who are classified as industrial specialization. The results are that for the case of companies in Indonesia at 2007, diversification has no significant impact on earnings management, while the auditor industry expertise has a negative significant impact on earnings management.Ada tabel

Ketersediaan

Call NumberLocationAvailable
6941PSB lt.2 - Karya Akhir1
Penerbit Depok Progran Studi Departemen Ilmu Akuntansi Fakultas Ekonomi Universitas Indonesia.,
Edisi -
Subjek Stock exchange
Earning management
Auditors
Diversivication
ISBN/ISSN -
Klasifikasi -
Deskripsi Fisik xiii, 93 p. ; 30 cm
Info Detail Spesifik -
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