Strategi Bisnis dan Manajemen Laba: Tinjauan Studi pada Peran Kualitas Audit

Harindahyani, Senny and Rudiawarni, Felizia Arni and Widyasari, Permata Ayu (2016) Strategi Bisnis dan Manajemen Laba: Tinjauan Studi pada Peran Kualitas Audit. In: Simposium Nasional Akuntansi XIX, 24-27 Agustus 2016, Bandar Lampung.

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This study investigates whether firm’s business strategy is associated with real and accrual earnings management. Furthermore, this study also examines whether audit quality can decrease real and accrual earnings management. This study applies Miles and Snow (1978) business strategy typology. Sample used in this study are manufacturing firms that are listed in Indonesia Stock Exchange period 2011–2014. Hypotheses are tested using multiple linear regressions. Our findings show that defender has higher absolute real earnings management compare to prospector, especially for profit firms. However, absolute ream earnings management can be decreased along with the increase of audit quality. On the other hand, business strategy does not associate with accrual earnings management.

Item Type: Conference or Workshop Item (Paper)
Uncontrolled Keywords: Audit Quality, Business Strategy, Defender, Earnings Management
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Business and Economic > Department of Accounting
Depositing User: Eko Setiawan 194014
Date Deposited: 17 Apr 2017 07:29
Last Modified: 17 Apr 2017 07:29

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