Pengaruh Pengungkapan Akuntansi, Akuntansi Konservatif, Komite Audit Dan Kualitas Auditor Eksternal Terhadap Manajemen Laba (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia)

Abstract

This research aims to study the effect of accounting disclosure, conservative accounting, audit committee and external auditor’s quality on earnings management simultaneously and partially. This research is conducted at public companies listed in Indonesian Stock Exchange especially manufacturer’s group. Using financial statement from 2006-2009 and questionnaire sent to audit committee and investment manager, data is analyzed using multiple regression analysis so it could be used as prediction model to a dependent variable from some independent variables. This research concluded accounting disclosure, conservative accounting, audit committee and the external auditor’s quality cause a significant effect on earnings management simultaneously