Pengaruh Kualitas Audit Terhadap Manajemen Laba Transaksi Real - Pengakuan Pendapatan Strategis


  • Reisha Pujilestari Faculty of Business, Universitas Pelita Harapan Jl. MH Thamrin 1100, Building F, Lippo Karawaci, 15811. Banten
  • Antonius Herusetya Faculty of Business, Universitas Pelita Harapan Jl. MH Thamrin 1100, Building F, Lippo Karawaci, 15811. Banten



Audit tenure, industry specialization, real earnings management, strategic revenue recognition.


This study examined the effect of audit quality on real transaction earnings management in the form of strategic revenue recognition. Audit quality is measured by audit tenure with medium period and industry specialization of audit firms. Strategic revenue recognition is measured by the abnormal changes in short-term deferred revenue. The sample consisted of 1,113 firm-year observations of listed companies on the Indonesia Stock Exchange (IDX) for seven years (2004-2010). By using multiple regression of pooled cross-sectional data, we find some evidence of the influence of audit quality on strategic revenue recognition, i.e.; industry specialization of audit firms has a positive effect on abnormal changes in deferred revenue. We have no evidence that audit tenure with a medium period has influence on the abnormal changes in deferred revenue. Our findings are robust, after considering the results of sensitivity tests that support to the main result.


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