TY - JOUR
T1 - MANAJEMEN LABA MENGGUNAKAN CLASSIFICATION SHIFTING DAN KUALITAS AUDIT
AU - Debbianita, Debbianita
AU - Siregar, Sylvia veronica
AU - Adhariani, Desi
PY - 2016/5
Y1 - 2016/5
N2 - This research aims to detect earnings management through classification shifting by classifying core expensesas discontinued operation or special items to increase core earnings. This research also predict that AuditQuality (KAP big 4 or non-big 4) can mitigate earnings management through classification shifting. Samplesof this research are obtained by using purposive sampling from all companies listed in the capital markets ofSingapore, Malaysia, Indonesia, and Philippines. Methods of data analysis used in this research were multiplelinear regression cross section data were processed using statistical software E-views 6.0. Final samples are1551 observations for the year 2012. Results showed that there no classification shifting through discontinuedoperations and special items. Audit Quality is found to be unable to mitigate earnings management throughclassification shifting.
AB - This research aims to detect earnings management through classification shifting by classifying core expensesas discontinued operation or special items to increase core earnings. This research also predict that AuditQuality (KAP big 4 or non-big 4) can mitigate earnings management through classification shifting. Samplesof this research are obtained by using purposive sampling from all companies listed in the capital markets ofSingapore, Malaysia, Indonesia, and Philippines. Methods of data analysis used in this research were multiplelinear regression cross section data were processed using statistical software E-views 6.0. Final samples are1551 observations for the year 2012. Results showed that there no classification shifting through discontinuedoperations and special items. Audit Quality is found to be unable to mitigate earnings management throughclassification shifting.
KW - Classification shifting
KW - discontinued operations
KW - special items
KW - audit quality
UR - http://jurnal.unmer.ac.id/index.php/jkdp/article/view/253
U2 - 10.26905/jkdp.v20i2.253
DO - 10.26905/jkdp.v20i2.253
M3 - Article
SN - 2443-2687
VL - 20
SP - 186
EP - 194
JO - Jurnal Keuangan dan Perbankan
JF - Jurnal Keuangan dan Perbankan
IS - 2
ER -