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All Journal Kajian Ekonomi dan Akuntansi Terapan
Putri Carla
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Economics, Econometrics & Finance Other

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Kualitas Audit Dapat Memoderasi Hubungan Antara Struktur Kepemilikan, Spesialisasi Industri, Dan Praktik Manajemen Laba Putri Carla
Kajian Ekonomi dan Akuntansi Terapan Vol. 1 No. 1 (2024): Maret : Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v1i1.21

Abstract

This study aims to investigate the moderating role of audit quality in the relationship between ownership structure, industry specialization, and earnings management practices. Ownership structure, including managerial and institutional ownership, has been identified as a factor that can influence a company's earnings management practices. Likewise, industry specialization may moderate this relationship by changing the dynamics within a particular industry. However, it is important to consider audit quality as a moderating factor that may influence the strength of this relationship. This research uses financial data and audit reports of companies listed in the stock index over a certain time period. Hierarchical regression analysis is used to test the relationship between these variables and the moderating role of audit quality. The results of this research can provide additional insight into the factors that influence earnings management practices at the company level and how audit quality can moderate the influence of these factors.
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