Manajemen Laba Riil dan Berbasis Akrual: Dapatkah Auditor yang Berkualitas Mendeteksinya

[wpfilebase tag=file path=’sna13/AUD – SNA 13/AUD_14.pdf’] MANAJEMEN LABA RIIL DAN BERBASIS AKRUAL: DAPATKAH AUDITOR YANG BERKUALITAS MENDETEKSINYA? Dwi Ratmono Universitas Diponegoro [Jurnal Audit – SNA 13] Abstract This study examines whether management of public companies in Indonesia engage real earnings management to meet earnings benchmarks. This paper documents evidence consistent with real activities manipulation around…