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All Journal Jurnal Akuntansi Indonesia Journal of Advanced Multidisciplinary Research
Lisa Kartikasari
Universitas Islam Sultan Agung
Religion Aerospace Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Earth & Planetary Sciences Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Nursing Public Health Social Sciences

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Analysis of The Role of The Independent Auditor on Reducing Time Lags in Financial Reporting and Earnings Management Kiryanto Kiryanto; Lisa Kartikasari; Anggi Gita Cahyani; Agus Triyani
Jurnal Akuntansi Indonesia Vol 12, No 2 (2023): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.12.2.182-190

Abstract

ABSTRACT This study aims to analyze differences in the timeliness of financial reporting and earnings management in terms of auditor quality in manufacturing companies on the Indonesia Stock Exchange. based on the purposive sampling technique, a sample of 37 companies was obtained so that for 3 years of observation the data processed were 111. The hypothesis was tested using the Independent Samples Test different test. The results showed that there was no difference in the level of audit delay between companies audited by big four auditors or not. Meanwhile, the level of corporate earnings management audited by the big four or not the big four shows different results. This shows that the role of independent auditors in reducing earnings management is successful. Keywords: Auditor Quality, Audit Delay and Earnings Management
The impact of family control and CEO duality on earning management: The mediating role of corporate commitment to business ethics Indri Kartika; Lisa Kartikasari
Journal of Advanced Multidisciplinary Research Vol 4, No 2 (2023): December 2023
Publisher : Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jamr.4.2.46-67

Abstract

Earnings management is a practice that often occurs in companies, especially in family companies where most stakeholders focus more on profit information. Management always tries to maintain consistent profit figures to gain positive perceptions from stakeholders. Companies controlled by families can take riskier business decisions to maintain the family business socio-emotionally, such as being able to manage and maintain the image well, even though this affects business management. Some studies have examined earnings management in family companies, but only a few have examined the role of corporate commitment to business ethics in creating ethical financial reporting behavior in companies. The sample of this research was 541 manufacturing companies listed on the Indonesian Stock Exchange in 2019-2021 which were analyzed using Multiple Linear Regression Analysis. The research results showed that family ownership and CEO duality have a positive effect on earnings management, but the family members on board have no effect on earnings management. Corporate commitment to business ethics can moderate by strengthening the relationship between family ownership and CEO duality on earnings management, but cannot moderate the relationship between family members on board on earnings management. Investors need to consider aspects of family ownership concentration and CEO duality to see the potential for earnings management.
Co-Authors Agus Triyani Anggi Gita Cahyani Indri Kartika Kiryanto -