ANALISIS PENGARUH KUALITAS AUDIT TERHADAP MANAJEMEN LABA DAN COST OF EQUITY CAPITAL: STUDI PENDEKATAN COMPOSITE MEASURE
The purpose of this study is to observe the effect of audit quality on earnings management and cost of equity capital. Audit quality is measured by the composite measure (variable AQMS), earnings management is measured by the modified Jones model, the cost of equity capital is measured with a modifi...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Lembaga Penerbit Fakultas Ekonomi dan Bisnis (LPFEB)
2017-05-01
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| Series: | Media Riset Akuntansi, Auditing & Informasi |
| Online Access: | http://www.trijurnal.lemlit.trisakti.ac.id/index.php/mraai/article/view/1744 |