Analisis perbedaan ukuran KAP dan bentuk kerjasama KAP dalam kaitannya meminimalkan manajemen laba akrual dan tingkat aktivitas manajemen laba rill

Deskripsi

The aims of research is to examine if there is any difference in auditing quality between BIG 4 audit firms, NON BIG 4 audit firms, second tier audit firms, third tier audit firms, affiliated audit firms, and non affiliated audit firms in minimizing accrual management. In previous research, it was found that management preferred to do real management activity than accrual. So, this research also examines the difference of audit quality in determining level of real management activity. This research uses matching procedure to eliminate any client characteristics. The result of this research is any significant difference of auditing quality between BIG 4 audit firms and NON BIG 4 audit firms in determining level of real management activity.Ada tabel