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Hubungan Kualitas Audit Dengan Peluang Investasi Dan Manajemen Laba

Author

Listed:
  • Merry Katili Sastro Sarunggalo
  • Sylvia Veronica Siregar

    (Fakultas Ekonomi Universitas Indonesia
    Fakultas Ekonomi Universitas Indonesia)

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.

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), pages 33-47, Juni.
    • Handle: RePEc:uii:jaaife:v:16:y:2012:i:1:p:33-47
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