THE EFFECT AUDIT QUALITY AND FINANCIAL DISTRESS TO THE GOING CONCERN OPINION AND EARNINGS MANAGEMENT

Ariati, Merry and Eddy, Suranta (2012) THE EFFECT AUDIT QUALITY AND FINANCIAL DISTRESS TO THE GOING CONCERN OPINION AND EARNINGS MANAGEMENT. ['eprint_fieldopt_thesis_type_ut' not defined] thesis, Fakultas Ekonomi UNIB.

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Abstract

This study aims to examine the effect of audit quality and financial distress
to the going concern opinion and earnings management. Going concern opinion
is measured using dummy variables (going concern opinion and non-going
concern.) Earnings management using discretionary accruals measured (Jones
models). Audit quality using dummy variables (KAP big four and non big four)
and financial distress using Zmijewski model.
The study was conducted at the manufacturing companies listed on the
Indonesia Stock Exchange (BEI) in the period 2000-2010. Sampling technique
based on purposive sampling method to obtain a sample of 50 companies. Model
analysis used logistic regression to test the equation (1) with the dependent
variable and the going concern opinion regression to test equation (2) with the
dependent variable is earnings management.
Based on the results showed that audit quality the positive effect on going
concern opinion, audit quality has a positive effect on earnings management,
financial distress negative effect on going concern opinion and financial distress
has a positive effect on earnings management.

Item Type: Thesis (['eprint_fieldopt_thesis_type_ut' not defined])
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Faculty of Economy > Department of Accounting
Depositing User: 014 Abd. Rachman Rangkuti
Date Deposited: 23 Dec 2013 17:04
Last Modified: 23 Dec 2013 17:04
URI: https://repository.unib.ac.id/id/eprint/5585

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