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Hubungan Kualitas Audit Dengan Peluang Investasi Dan Manajemen Laba

Author

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  • Merry Katili Sastro Sarunggalo
  • Sylvia Veronica Siregar

Abstract

Penelitian ini menginvestigasi hubungan antara kesempatan investasi dan kualitas audit, serta meneliti pengaruh kualitas audit terhadap hubungan antara kesempatan investasi dengan manajemen laba. Sampel penelitian terdiri dari 463 perusahaan yang terdaftar di bursa saham untuk periode 2007-2009. Metoda analisis yang digunakan adalah regresi logistik dan regresi linier berganda. Temuan kajian menunjukkan bahwa kesempatan investasi berhubungan positif dengan kualitas audit (diukur dengan ukuran auditor). Selain itu, kajian menunjukkan bahwa kualitas audit (yang diukur dengan auditor spesialisasi industri) dapat mengurangi pengaruh positif kesempatan investasi dan manajemen laba.Kata kunci: kesempatan investasi, kualitas audit, ukuran auditor, auditor spesialisasi industri, manajemen laba

Suggested Citation

  • Merry Katili Sastro Sarunggalo & Sylvia Veronica Siregar, 2012. "Hubungan Kualitas Audit Dengan Peluang Investasi Dan Manajemen Laba," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 16(1).
    • Handle: RePEc:uii:jaaife:v:16:y:2012:i:1:id:3755
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