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Analisis pengaruh PSAK 50/55 (revisi 2006) terhadap hubungan antara manajemen laba dan audit fees: studi empiris pada perusahaan perbankan yang tercatat di bursa efek Indonesia periode tahun 2009 dan 2011
The purpose of this study is to analyze and provide empirical evidence of the influence of PSAK 50/55 (revision 2006) to the relationship between earnings management (ALLP) and audit fees (UFEE) in Indonesia banking sector. This standard was actively applied 2010, therefore year 2009 and 2011 are chosen to be the observation years in order to separate the impact of the accounting standard before and after the standard applied. The relationship between ALLP and UFEE is trying to capture the level of auditor?s independence. This study also separates between positive ALLP (income-decreasing) and negative ALLP (income-increasing). The regression results of the 38 observations made showed that with the increase of audit fees lead to a significant improvement in earnings management to reduce profit. Reversed results were showed in the negative ALLP, that with higher UFEE, earnings management will be decreased. Besides that, PSAK 50/55 (revision 2006) has a negative influence on the relations of positive ALLP and the UFEE. A different result was showed on the negative ALLP, that PSAK 50/55 (revision 2006). These results show that the application of PSAK 50/55 (revision 2006) has influences on profit. Therefore, further study with larger observations is needed to conclude if the accounting standard should be reviewed or not.Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 8196 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Program Studi Akuntansi Fakultas Ekonomi Universitas Indonesia 2013 |
|---|---|
| Edisi | - |
| Subjek | Financial accounting Auditing Banking Earnings managements |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xiv, 101 p. ; 30 cm |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |