Analisis Pengaruh Kualitas Audit Terhadap Manajemen Laba Dan Cost of Equity Capital: Studi Pendekatan Composite Measure

Shelni Yuvita • Deni Darmawati
Journal article Media Riset Akuntansi, Auditing & Informasi • August 2013

Abstract

The purpose of this study is to observe the effect of audit quality on earningsmanagement and cost of equity capital. Audit quality is measured by thecomposite measure (variable AQMS), earnings management is measured bythe modified Jones model, the cost of equity capital is measured with a modified Ohlson models with random walk. This study uses manufacturing firms forsamples during 2010-2012 by using purposive sampling and regression analysisfor analyst the data. The results showed that audit quality has a significanteffect on earnings management and cost of equity capital, while for the controlvariables size and leverage, only leverage which has significant effect to cost ofequity capital, and the other has no significant effect on earnings managementand cost of equity capital.

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Media Riset Akuntansi, Auditing & Informasi

Media Riset Akuntansi Auditing dan Informasi (MRAAI) diterbitkan oleh Lembaga Penerbit Fakultas E... see more