Title: THE EFFECT OF KAP SPECIALIZATION, KAP SIZE AND KAP TENURE ON PROFIT MANAGEMENT OF MANUFACTURING COMPANIES LISTED ON THE BEI 2014-2016 PERIOD
Authors: OKKY WIDYA PRAANANTA
Affiliations: Master of Accounting Study Program, Faculty of Economics and Business, Universitas Airlangga Surabaya
Publisher: Universitas Airlangga
Abstract
The role of internal auditors is still very much needed in helping to ensure government governance in developing countries such as Indonesia. This research action was conducted to determine the effect of audit quality tested with 3 (three) variables, namely KAP Specialization, KAP Size, and KAP Tenure on earnings management. The population taken in this study were manufacturing companies listed on the Indonesia Stock Exchange for the 2014-2016 period, and samples were taken based on several criteria, namely: (a) listed companies during the observation period, (b) companies not IPO during the observation period, (c) companies not delisted during the observation period, etc. From these criteria, 201 company samples were obtained to be tested using SPSS techniques. The results obtained from this study are (1) KAP Specialization has an effect on earnings management rejected (2) KAP Size has an effect on earnings management rejected (3) KAP tenure has an effect on earnings management rejected.
Keywords: KAP Specialization, KAP Size, KAP Tenure, Earning Management
Sources: http://repository.unair.ac.id/80376/