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Jurnal Ekonomi & Bisnis Indonesia


Auditor industry specialization, propector-defender startegy, earnings response coefficient, earnings quality.


  1. Wuryan Andayani
  2. Sony Warsono




      This study observed the
      influence of the company prospector-defender strategy and auditor industry
      specialization toward the earnings management through real activities and
      earnings quality. An important finding in this study confirmed that the auditor
      industry specialization could not restrict the earnings management and the
      company’s prospector startegy could restrict the earnings management. On the
      contrary, defender strategy could not restrict the earnings management. Another
      finding proved that the auditor industry specialization influence the earnings
      response coefficient (ERC) and investors’ response. Besides the auditor
      industry specialization, as well as the prospector and defender strategies,
      other factors also affected influence ERC are leverage, company size, stock
      return, beta and market return. The interaction among the prospector and
      defender strategies and unexpected earnings neither influence the CAR nor the
      investors’ response. This was probably because the investors pay attention to
      the strategy used by the company. However, there were any interaction
      variables: industry specialization auditor, leverage, stock return, beta and
      market return influence the CAR and investors’ response.



      Vol 28, Nomor 01, Tahun 2013


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