?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=ANALISIS+PENGARUH+KUALITAS+AUDIT+DAN+MOTIVASI%0D%0AMANAJEMEN+TERHADAP+MANAJEMEN+LABA+(STUDI+PADA%0D%0APERUSAHAAN+YANG+MELAKUKAN+IPO+DI+INDONESIA)&rft.creator=NAHAR+ANNISA%2C+1011031116&rft.subject=HB+Economic+Theory&rft.description=Penelitian+ini+bertujuan+untuk+memperoleh+bukti+empiris+tentang+pengaruh%0D%0Akualitas+audit+dan+motivasi+manajemen+terhadap+manajemen+laba+pada+saat%0D%0Aperusahaan+melakukan+IPO+di+Indonesia.+Kualitas+audit+diproksikan+dengan+ukuran%0D%0AKAP+(auditor+big+ten)+dan+auditor+spesialis+industri.+Motivasi+manajemen+diproksikan%0D%0Adengan+rencana+bonus+dan+leverage+sedangkan+proksi+manajemen+laba+menggunakan%0D%0Amodifijasi+model+Jones+untuk+menghitung+discretionary+accrual.%0D%0APopulasi+pada+penelitian+ini+adalah+perusahaan+yang+melakukan+IPO+di+Indonesia%0D%0Atahun+2008-2013.+Berdasarkan+metode+purposive+sampling%2C+selama+enam+tahun%0D%0Apengamatan+sampel+yang+diperoleh+sebanyak+57+perusahaan.+Hipotesis+dalam%0D%0Apenelitian+ini+diuji+menggunakan+analisis+regresi+berganda+untuk+menguji+pengaruh%0D%0Avariabel+independen+terhadap+variabel+dependen.%0D%0AHasil+penelitian+menunjukkan+bahwa+ukuran+KAP+dan+rencana+bonus%0D%0Aberpengaruh+terhadap+praktik+manajemen+laba+pada+perusahaan+yang+melakukan%0D%0AIPO.+Sedangkan+auditor+spesialis+industri+dan+leverage+tidak+berpengaruh+terhadap%0D%0Apraktik+manajemen+laba+pada+perusahaan+yang+melakukan+IPO.%0D%0AKata+kunci+%3A+kualitas+audit%2C+manajemen+laba%2C+motivasi+manajemen%2C+auditor+big%0D%0Aten%2C+auditor+spesialis+industri%0D%0A%0D%0A%0D%0AAbstrak+Bahasa+Inggris%0D%0A%0D%0AThis+research+aims+to+obtain+empirical+evidence+on+the+influence+of+audit+quality%0D%0Amanagement+and+motivation+towards+the+management+of+profits+at+a+time+when%0D%0Acompanies+do+IPO+in+Indonesia.+Quality+audits+in+the+proxy's+with+the+size+of+the%0D%0Aauditor+(auditor+of+the+big+ten)+and+auditor+industry+specialists.+Motivation%0D%0Amanagement+in+the+proxy%E2%80%99s+with+bonus+plan+and+leverage+while+management%0D%0Aproxy+profit+using+a+modification+of+the+model+of+Jones+for+calculating+the%0D%0Adiscretionary+accrual.%0D%0AThe+population+in+this+study+is+a+company+IPO+in+Indonesia+2008-2013.+Based+on%0D%0Athe+purposive+sampling+method%2C+during+the+six+years+of+observation+of+the+sample%0D%0Aobtained+as+many+as+57+companies.+The+hypothesis+in+this+study+were+tested+using%0D%0Amultiple+regression+analysis+to+examine+the+effect+of+independent+variables+on+the%0D%0Adependent+variable.%0D%0AThe+results+showed+that+the+size+of+the+auditors+and+bonus+plans+affect+the%0D%0Aearnings+management+practices+in+companies+doing+IPOs.+While+the+industry%0D%0Aspecialist+auditors+and+leverage+no+effect+on+earnings+management+practices+in%0D%0Acompanies+doing+IPOs.%0D%0AKeywords+%3A+audit+quality+%2C+earnings+management+%2C+motivational+management+%2C%0D%0Aauditors+big+ten+%2C+auditor+industry+specialist&rft.publisher=Fakultas+Ekonomi+dan+Bisnis&rft.date=2015-11-03&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F14645%2F1%2FABSTRACT.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F14645%2F2%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F14645%2F3%2FCOVER%2520DALAM.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F14645%2F4%2FCOVER%2520DEPAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F14645%2F5%2FDAFTAR%2520ISI.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F14645%2F6%2FDAFTAR%2520TABEL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F14645%2F7%2FMENGESAHKAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F14645%2F8%2FMENYETUJUI.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F14645%2F9%2FMOTO.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F14645%2F10%2FPERSEMBAHAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F14645%2F11%2FRIWAYAT%2520HIDUP.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F14645%2F12%2FSANWACANA.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F14645%2F13%2FSURAT%2520PERNYATAAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F14645%2F14%2FBAB%2520I.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F14645%2F15%2FBAB%2520II.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F14645%2F16%2FBAB%2520III.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F14645%2F17%2FBAB%2520IV.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F14645%2F18%2FBAB%2520V.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F14645%2F19%2FDAFTAR%2520PUSTAKA.pdf&rft.identifier=++NAHAR+ANNISA%2C+1011031116++(2015)+ANALISIS+PENGARUH+KUALITAS+AUDIT+DAN+MOTIVASI+MANAJEMEN+TERHADAP+MANAJEMEN+LABA+(STUDI+PADA+PERUSAHAAN+YANG+MELAKUKAN+IPO+DI+INDONESIA).++Fakultas+Ekonomi+dan+Bisnis%2C+Universitas+Lampung.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F14645%2F