Text

PENGARUH REPUTASI AUDITOR DAN KEPEMILIKAN MANAJERIAL TERHADAP INCOME SMOOTHING PADA PERUSAHAAN SUB SEKTOR FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA

Share :
• 
• 
• 
• 
• 
• 
• 

ABSTRACT THE INFLUENCE OF AUDITOR REPUTATION AND MANAGERIAL OWNERSHIP ON INCOME SMOOTHING ON THE PHARMACEUTICAL SUB SECTOR COMPANIES LISTED IN INDONESIAN STOCK EXCHANGE Written by: Jennifer Zephania Teedja SRN: 1432221 The purpose of this study was to obtain empirical evidence regarding the influence of auditor reputation and managerial ownership on income smoothing partially or simultaneously. This study used Big Four Public Accounting Firm as a proxy of auditor reputation. This study used secondary data from Pharmaceutical sub sector companies listed in Indonesian Stock Exchange in 2012-2016. The sample obtained using purposive sampling method with a sample of 20 consisting of 4 Pharmaceutical sub sector companies with a 5-year period. Income smoothing was measured using the Eckel Index model. The data processed using SPSS 24. The analysis used in this study was descriptive statistical analysis, classical assumption test, test of correlation coefficient, test coefficient of determination, hypothesis test (t test and F test α = 0,05), simple linear regression analysis, and multiple linear regression analysis. The results of this study shown that the auditor reputation and managerial ownership partially and simultaneously did not have significant influence on income smoothing . The auditor reputation and managerial ownership had a negative influence direction. The negative influence shown that the higher level of auditor reputation and managerial ownership, it will decrease income smoothing. Keywords: Income Smoothing, Auditor Reputation, Managerial Ownership