Keywords: AuditQuality, audit tenure, the cost of equity capital and earnings managementĪbedalqader, A., Tawfiq, A. this can be interpreted that high audit quality can increase investor confidence so that it has an impact on the high cost of equity capital but high audit quality does not have a significant impact on earnings management practices. The analysis tool used to test the relationship between variables is multiple regression where the results of this study show two proofs that audit quality has a positive effect on the level of investor perceptions as measured by the cost of equity capital but conversely audit quality does not significantly influence earnings management. This study uses secondary data sources originating from IDX and literature. Kata Kunci: firm size, debt to equity ratio, board of commissioner size, return on equity, full disclosure of annual report.This study aims to examine the empirical facts of the two theories that are used side by side, namely agency theory and positive accounting theory within the scope of the problem that is based on the influence of audit quality on disclosure of fraudulent investor financial and perspective reports. Otherwise, debt to equity ratio, board of commissioner size and return on equity has no influence to full disclosure of annual report. It means that firm size influences to full disclosure of annual report. Meanwhile, debt to equity ratio, board of commissioner size and return on equity has negative sign to full disclosure of annual report. Partially, firm size has positive sign to full disclosure of annual report. The results of this study show that simultantly there is a significant influence between firm charasterictics and full disclosure of annual report. This research uses multiple regression analysis as research analysis. This study takes sample from 23 companies in the property and real estate sector listing at the Indonesian Stock Exchange, which were published in financial report from 2007-2010. The objective of this study is to examine the influence of firm size, debt to equity ratio, board of commissioner size, and return on equity to full disclosure of annual report.
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