• Login
    View Item 
    •   Home
    • LECTURER SCIENTIFIC PUBLICATION (Publikasi Ilmiah)
    • LSP-Jurnal Ilmiah Dosen
    • View Item
    •   Home
    • LECTURER SCIENTIFIC PUBLICATION (Publikasi Ilmiah)
    • LSP-Jurnal Ilmiah Dosen
    • View Item
    JavaScript is disabled for your browser. Some features of this site may not work without it.

    Audit Quality and Earnings Management In Indonesian Initial Public Offerings

    Thumbnail
    View/Open
    F. EB_Jurnal_Elok Sri U_Audit Quality and Earnings Management.pdf (506.0Kb)
    Date
    2019-03-22
    Author
    Gumanti, Tatang Ary
    Nastiti, Ari Sita
    Utami, Elok Sri
    Manik, Ester
    Metadata
    Show full item record
    Abstract
    This study examines the effect of audit quality on earnings management (as measured by discretionary current accruals) for Indonesian IPO firms. Earnings management is measured using current accruals, assuming that the manager has the flexibility and control to the current accruals than long-term accruals. The hypothesis predicts that Indonesian IPO firms with higher quality auditors engage in less earnings management in the periods prior to the IPO date. The sample consists of 62 firms making IPO between 2000 and 2006. The results show that high quality auditors are related to less earnings management in the periods prior to the IPO. Audit quality constrains the extent of earnings management for Indonesian IPO firms and provides more precise information that makes management has less incentive to manage earnings. Cash flows from operating activities and size of the firm have negative and significant effect on the level of current accruals. The study contributes to the literature that audit quality is an important determinant in earnings management practices for Indonesian IPO firms.
    URI
    http://repository.unej.ac.id/handle/123456789/89839
    Collections
    • LSP-Jurnal Ilmiah Dosen [7411]

    UPA-TIK Copyright © 2024  Library University of Jember
    Contact Us | Send Feedback

    Indonesia DSpace Group :

    University of Jember Repository
    IPB University Scientific Repository
    UIN Syarif Hidayatullah Institutional Repository
     

     

    Browse

    All of RepositoryCommunities & CollectionsBy Issue DateAuthorsTitlesSubjectsThis CollectionBy Issue DateAuthorsTitlesSubjects

    My Account

    LoginRegister

    UPA-TIK Copyright © 2024  Library University of Jember
    Contact Us | Send Feedback

    Indonesia DSpace Group :

    University of Jember Repository
    IPB University Scientific Repository
    UIN Syarif Hidayatullah Institutional Repository