Title: THE INFLUENCE OF KAP SPECIALIZATION, KAP SIZE AND KAP TENURE ON PROFIT MANAGEMENT IN IDX LISTED MANUFACTURING COMPANIES PERIOD 2014-2016
Author: 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 ensure government governance in developing countries like Indonesia. Action This research was conducted to determine the effect of audit quality which was 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 the samples taken were based on several criteria, namely: (a) companies listed during the observation period, (b) companies not IPO during the observation period, (c ) the company was not delisted in the observation period, etc. From these criteria, 201 sample companies were obtained which will be tested using the SPSS technique. The results obtained from this research are (1) KAP specialization influences rejected earnings management (2) KAP size influences rejected earnings management (3) KAP tenure influences rejected earnings management.
Keywords: KAP Specialization, KAP Size, KAP Tenure, Earning Management
Sources: http://repository.unair.ac.id/80376/
