Pengaruh Financial Distress Terhadap Manajemen Laba Dengan Kualitas Audit Sebagai Variabel Moderasi
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Institusion

Universitas Katolik Musi Charitas

Author

Honggo, Fanny

Subject

H Social Sciences (General) 

Datestamp

2018-05-15 04:52:45 

Abstract :
This study aims to determine whether the audit quality moderating the influence of financial distress on the earnings management. The population in this study were manufacturing companies listed on the Indonesian Stock Exchange during 2013-2015. Sampels determined by using purposive sampling method. The samples obtained were as much 35 companies. Testing the hypothesis using Moderated Regresion Analysis (MRA) method with the help of SPSS 23. The test results show that the audit quality can?t moderating the influence of financial distress on the earnings management. 

File :
EA-2017-131416-cover.pdf
EA-2017-131416-abstract.pdf
EA-2017-131416-complete.pdf
EA-2017-131416-summary_id.pdf
EA-2017-131416-tableofcontent.pdf
EA-2017-131416-chapter1.pdf
EA-2017-131416-chapter2.pdf
EA-2017-131416-chapter3.pdf
EA-2017-131416-chapter4.pdf
EA-2017-131416-conclusion.pdf
EA-2017-131416-reference.pdf
EA-2017-131416-attachment.pdf