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All Journal Journal of Economics, Business, and Government Challenges Aptekmas : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi AKUNESA
Rika Puspita Sari
Universitas Dr. Soetomo
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Journal : Journal of Economics, Business, and Government Challenges

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Study of Earning Management and Audit Quality in Indonesia Rika Puspita Sari; Rida Perwita Sari
Journal of Economics, Business, and Government Challenges Vol. 1 No. 02 (2018): Journal of Economics, Business, and Government Challenges [JoEBGC]
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v1i02.343

Abstract

The objectivites of the research is to find out empirical evidence of the determine audit quality in mediating the relantionship between KAP size, KAP tenure and earnings managemen. The population of this study was listed companies in the manufacturing sector at the Indonesia Stock Exchange, and the sample was determined based on following criteria: (a) the annual report ended 31 December, (b) not include in financial secto, ect. There were 355 companies meeting the criteria. The technique used is the analysis of Partial Least Square (PLS). The result of this research show that (1) KAP size have significant effect on audit quality; (2) KAP tenure have significant effect on audit quality; (3) Audit quality have significant effect on earning management; (4) KAP size capable of being mediating variabel in the relantionship between KAP size with earning management; (5) KAP Tenure does not capable of being mediating variable in the relantionship between KAP tenure with earning management.
Co-Authors Dina Alafi Hidayatin Kusmiyati Ninik Mardiana Novianita Sari R.Ayu Erni Jusnita Rida Perwita Sari Sumartono