Debbianita, Debbianita, Siregar, Sylvia Veronica and Adharian, Desi (2016) Manajemen laba menggunakan classification shifting dan kualitas audit. Jurnal Keuangan dan Perbankan, 20 (2). pp. 186-194. ISSN 1410-8089

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Abstract

This research aims to detect earnings management through classification shifting by classifying core expenses as discontinued operation or special items to increase core earnings. This research also predict tha t Audit Quality (KAP big 4 or non-big 4) can mitigate earnings management through classification shifting. Samples of this research are obtained by using purposive sampling from all companies listed in the capital markets of Singapore, Malaysia, Indonesia, and Philippines. Methods of data analysis used in this research were multiple linear regression cross section data were processed using statistical software E-views 6.0. Final samples are 1551 observations for the year 2012. Results showed that there no classification shifting through discontinuedm,operations and special items. Audit Quality is found to be unable to mitigate earnings management through,classification shifting.

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