Safriliana, Retna ORCID: https://orcid.org/0000-0003-0358-7735 and Rahani, wiwik (2019) Pengaruh Ukuran KAP, Spesialisasi Industri Auditor, dan Audit Capacity Stress Terhadap Manajemen Laba Melalui Manipulasi Aktivitas Riil. Jurnal Akuntansi Aktual, 6 (2). pp. 280-289. ISSN 2580-1015 (E) ; 2087-9695 (P)

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Abstract

The purpose of this research is to analyze the effects of audit quality on real earnings management. Real earnings management is measured by Roychowdhury (2006) model which is divided by three proxies: sales manipula-tion, overproduction, and reduction of discretionary expenses. The samples of this research are 162 non-financial companies listed on the Indonesia Stock Exchange from 2007 to 2011. The result shows that firm size have no impact on real earnings management. Industry specialist auditor can minimize the sales and production manipulation, and have no impact on discretionary expenses manipulation. Audit capacity stress is found to maximize sales manipulation, and it has no impact on production and discretionary expenses manipulation.

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