PENGARUH MANAJEMEN LABA DAN SET KESEMPATAN INVESTASI TERHADAP KUALITAS LABA DENGAN KUALITAS AUDIT SEBAGAI VARIABEL PEMODERASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DIBURSA EFEK INDONESIA PERIODE 2010-1012

Ahmadi, Nurul (2014) PENGARUH MANAJEMEN LABA DAN SET KESEMPATAN INVESTASI TERHADAP KUALITAS LABA DENGAN KUALITAS AUDIT SEBAGAI VARIABEL PEMODERASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DIBURSA EFEK INDONESIA PERIODE 2010-1012. Diploma thesis, UNIVERSITAS 17 AGUSTUS 1945 JAKARTA.

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Abstract

This research is a study on "The Effect of Earnings Management And Investment Opportunity Set on the Quality Audit Quality For Profit With moderating variables". The dependent variable in this study is the quality of earnings. The independent variable is earnings management and the investment opportunity set. Moderating variable in this study is the quality of the audit. The population in this study was 130 company, with the observation period from 2010 until 2012 that the Company meets the criteria for a sample of 18 companies. Then the total data as much as 54 digukan Data The method of analysis used in this study is a multiple analysis methods. Prior to the first regression analysis performed descriptive statistical analysis and test of the classical assumptions. From the research that has been done, that the investment opportunity set of research results or iOS (Operating Investment Set) no significant effect on earnings quality as measured by the method acrual persistence and earnings management also no significant effect on earnings quality as measured by persistence akrua. Earnings management and the investment opportunity set together no significant effect on the quality of earnings. Strengthen audit quality investment opportunity set (IOS), which means moderate the audit quality (investment opportunity set) IOS on the quality of earnings significantly. While the audit did not moderate the quality of earnings management are not significant, which means that the quality of earnings management audits are not weakened significantly Keywords: profit Management, Investment Opportunity Set, Quality of Earnings, Quality Audit

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