Record Details

KEPEMILIKAN INSTITUSIONAL SEBAGAI PEMONITOR MANAJEMEN LABA MELALUI PEMILIHAN AUDITOR BERKUALITAS

KINERJA: Journal of Business and Economics

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Field Value
 
Title KEPEMILIKAN INSTITUSIONAL SEBAGAI PEMONITOR MANAJEMEN LABA MELALUI PEMILIHAN AUDITOR BERKUALITAS
 
Creator Wirjono, Endang Raino
 
Subject —
 
Description The objective of this study is to investigate the impact of institutional investors and auditquality (measured by industry market share) on earnings management (measured by discretionary accruals). Empirical researches provide evidence that firms execute income increasing or decreasing discretionary accruals in financial statement. To test alternative hypothesis, the study uses manufacturing companies listed in the Jakarta Stock Exchange during 2000-2002. There are 88 samples, which are collected from manufacturing companies. Results of this study indicated that institutional investors have significant impact on earnings management. However, this study can not support that auditor quality have interaction effect on the relationship between institutional investors and earnings managementKeywords: institutional investors, earnings management, audit quality
 
Publisher Faculty of Economics Universitas Atma Jaya Yogyakarta
 
Contributor —
 
Date 2017-01-26
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://ojs.uajy.ac.id/index.php/kinerja/article/view/907
10.24002/kinerja.v9i2.907
 
Source KINERJA; Vol 9, No 2 (2005): Kinerja; 87-97
2549-1709
0853-6627
 
Language eng
 
Relation https://ojs.uajy.ac.id/index.php/kinerja/article/view/907/816
 
Rights Copyright (c) 2017 KINERJA: Journal of Business and Economics