PENGARUH KUALITAS AUDIT TERHADAP MANAJEMEN LABA AKRUAL DAN MANAJEMEN LABA RIIL

This study aims to examine is enhanced audit quality to accrual earning management and riil earning management. Audit quality as independent variabel, and accrual earning management and riil earning management as dependent variabel. In Addition, this study contains variabel control such as audit tenure, leverage, LMVE, MTB, ∆E, ROA, Owner, and Compensation to determined accrual earning management and riil earning management. Based on simple random sampling method, 78 firms (326 observation) were selected. This research found audit quality not enhanced to accrual earning management and riil earning management. This research indicated not significant between audit quality to accrual earning management and riil earning management