PENGARUH INDEPENDENSI AUDITOR, KUALITAS AUDIT DAN GROWTH TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2015

Abstract

Asymmetric information refers to a situation where one party has more information than the other party. The agency problems arise from asymmetric information in the principal agent contracts. In addition, there are also several factors that could effect earnings management that is auditor independence, quality audit and growth. This research aims to test the influence of auditor independence, quality audit and growth on earnings management. The sample selection using purposive sampling technique during the study period 2013-2015. Data were analyzed using multiple regression method. The results showed that auditor independence, quality audit and growth effect on earnings management.

Keywords :earnings management, auditor independence, quality audit, growth.