Listyorini, Inon (2010) Pengaruh Income Smoothing Terhadap Earnings Response Coefficients: Kualitas Auditor Sebagai Pemoderasi. Kompak, 17 (2). pp. 99-114. ISSN 0854-6142
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Abstract
This study aims at proving the influence of income smoothing onearnings response coefficients and the influence of auditor’s quality as moderating variablein the previous relation of income smoothing and earnings response coefficients. The proposed hypotheses are: 1) that income smoothing inlfuences earnings response coefficients, 2) auditor’s quality influences the relation of income smoothing and earnings response coefficients. The research samples are 69 manufacturing companies listed in the Jakarta Stock Exchange with their financial reports during 2000-2007. The tested variables are: income smoothing variable measured in Eckel Index, earnings response coefficients variable measured in slope regression between Cumulative Abnormal Return with Unexpected Earnings and auditor’s quality which is proxied by dividing Big 4 and Non Big 4 public accountantfirms. The statistic used method is multiple regression. The results shows that there is significant influence of income smoothing variable on earnings response coefficients variable (β -0,02 and t value -2,238) and there is influence of auditor’s quality on the relation of income smoothing and earnings response coefficients (β -0,02 and t value -2,395).
| Item Type: | Article |
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| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > S1 Akuntansi |
| Depositing User: | SE., M.Si. Inon Listyorini |
| Date Deposited: | 26 Aug 2020 05:50 |
| Last Modified: | 26 Aug 2020 05:50 |
| URI: | http://eprints.uty.ac.id/id/eprint/5008 |
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