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All Journal Jurnal Akuntansi Trisakti
Amanda Ayuputri
Universitas Surabaya
Economics, Econometrics & Finance

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PENGARUH KUALITAS AUDIT TERHADAP EARNINGS MANAGEMENT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Amanda Ayuputri; Felizia Arni Rudiawarni; Muhammad Wisnu Girindratama
Jurnal Akuntansi Trisakti Vol. 10 No. 1 (2023): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v10i1.15050

Abstract

The purpose of this study is to examine the effect of audit quality proxied by the size of the auditor, auditor industry specialization and audit tenure on earnings management. Earnings management is proxied by discretionary accruals. This study uses three control variables, which are firm size, operating cash flow ratio, and leverage. This study uses secondary data derived from the financial statements of listed companies on the Indonesia Stock Exchange from 2017-2019. Based on the purposive sampling method we obtain 366 observations, and the technique for examining the hypothesis is multiple regression analysis. The results show that audit quality has no significant effect on earnings management. However, this study finds that Big 4 audit quality and auditors of industry specialization moderated the relationship between cash flow from operations and earnings management, while leverage moderates the relationship between Big 4 audit quality and earnings management.
PENGARUH KUALITAS AUDIT TERHADAP EARNINGS MANAGEMENT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Amanda Ayuputri; Felizia Arni Rudiawarni; Muhammad Wisnu Girindratama
Jurnal Akuntansi Trisakti Vol. 10 No. 1 (2023): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v10i1.15050

Abstract

The purpose of this study is to examine the effect of audit quality proxied by the size of the auditor, auditor industry specialization and audit tenure on earnings management. Earnings management is proxied by discretionary accruals. This study uses three control variables, which are firm size, operating cash flow ratio, and leverage. This study uses secondary data derived from the financial statements of listed companies on the Indonesia Stock Exchange from 2017-2019. Based on the purposive sampling method we obtain 366 observations, and the technique for examining the hypothesis is multiple regression analysis. The results show that audit quality has no significant effect on earnings management. However, this study finds that Big 4 audit quality and auditors of industry specialization moderated the relationship between cash flow from operations and earnings management, while leverage moderates the relationship between Big 4 audit quality and earnings management.
Co-Authors Felizia Arni Rudiawarni Muhammad Wisnu Girindratama