PENGARUH TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN TERHADAP MANAJEMEN LABA DENGAN KUALITAS AUDIT SEBAGAI VARIABEL PEMODERASI
This research examines the effect of disclosure to earnings management by audit quality as a moderating variable. Earnings management in this research were measured by discretionary accruals. The examination was held in 72 manufacturing companies that go public in Indonesia Stock Exchange during 2008-2009. Data analysis technique used in this research is moderated regression analysis (MRA).
The results of this research indicate that disclosure negatively affect earnings management. However, this research can not provide evidence that audit quality may moderate the relationship between disclosure and earnings management. The size of the company as a control variable has positive influence on earnings management. The research findings indicate that companies with higher disclosure level will further suppress the occurrence of opportunistic behavior of management.
Keywords: Disclosure, earnings management, audit quality
