PENGARUH KONSERVATISMA AKUNTANSI TERHADAP KEBURAMAN LABA DENGAN KUALITAS AUDIT SEBAGAI VARIABEL PEMODERASI

Zuhrohtun, Zuhrohtun and Kusumawardhani, Indra (2012) PENGARUH KONSERVATISMA AKUNTANSI TERHADAP KEBURAMAN LABA DENGAN KUALITAS AUDIT SEBAGAI VARIABEL PEMODERASI. ASET, 4 (2). pp. 973-980. ISSN 2086-2563

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Abstract

This study investigates the effect of accounting consevatism on earnings opacity with auditor quality as moderating variable. Sample consist of 240 manufacturing firms that listed on Indonesian Stock Exchange during 2008-2010. This study use regression analysis to test the hypotheses. The finding suggest that accounting consevatism could decrese earnings opacity and auditor quality could decrese earnings opacity as well. But this study couldn't find evidence tha moderating effect of auditor quality. Keyword: accounting conservatism, earnings opacity, auditor quality, moderating effect.

Item Type: Article
Subjects: H Social Sciences > HJ Public Finance
Divisions: Faculty of Law, Arts and Social Sciences > School of Social Sciences
Depositing User: SE MSc. Ak Indra Kusumawardhani
Date Deposited: 25 May 2018 04:28
Last Modified: 25 May 2018 04:28
URI: http://eprints.upnyk.ac.id/id/eprint/15188

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