| dc.contributor.advisor | SEKAR J, DYAH EKAARI | |
| dc.contributor.advisor | | |
| dc.contributor.author | RIMADHANI, NABILAH | |
| dc.date.accessioned | 2019-09-12T03:24:51Z | |
| dc.date.available | 2019-09-12T03:24:51Z | |
| dc.date.issued | 2019-03-01 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/28767 | |
| dc.description | This study aims to analyze the influence of size of public accounting
firm, auditor spesialization, and audit tenure on earning management. The
object ini this study is a manufacturing company listed in the Indonesia
Stock Exchange on period 2015-2017. Sampling method that use is
purposive sampling. The number of sample in this study are 132 samples.
Analysis technique used were Analysis technique used multiple linear
regresion by SPSS 15.0
Based on the analysis it was found, that has not effect size of public
accounting firm on earnings management, auditor spesialization has a
significantly negative effect on earnings management, audit tenure has a
significantly positive effect on earnings management. | en_US |
| dc.description.abstract | This study aims to analyze the influence of size of public accounting
firm, auditor spesialization, and audit tenure on earning management. The
object ini this study is a manufacturing company listed in the Indonesia
Stock Exchange on period 2015-2017. Sampling method that use is
purposive sampling. The number of sample in this study are 132 samples.
Analysis technique used were Analysis technique used multiple linear
regresion by SPSS 15.0
Based on the analysis it was found, that has not effect size of public
accounting firm on earnings management, auditor spesialization has a
significantly negative effect on earnings management, audit tenure has a
significantly positive effect on earnings management. | en_US |
| dc.publisher | FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MUHAMMADIYAH YOGYAKARTA | en_US |
| dc.subject | size of public accounting firm, auditor spesialization, audit tenur, earning management | en_US |
| dc.title | PENGARUH UKURAN KANTOR AKUNTAN PUBLIK, SPESIALISASI AUDITOR, DAN TENUR AUDIT TERHADAP MANAJEMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BURSA EFEK INDONESIA 2015-2017) | en_US |
| dc.type | Thesis
SKR
FEB
210 | en_US |
