Diponegoro Journal of Accounting
Volume 11, Nomor 4, Tahun 2022

PENGARUH KUALITAS AUDIT TERHADAP PREDIKSI LABA DAN TINGKAT PENGEMBALIAN INVESTASI DI MASA MENDATANG (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020)

Wulan Oktaviani (Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro)
Tarmizi Achmad (Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro)

Article Info

Publish Date
28 Oct 2022

Abstract

This study aims to examine and analyze the effect of audit quality on earnings predictions and the rate of return on investment. The research variables used in the test are audit quality as an independent variable, and predictions of profit and return on investment as the dependent variable.The population used in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020. The research sample was obtained using the purposive sampling method, so that as many as 285 samples were obtained in the study. This research uses multiple regression model in analyzing the data.The test results in this study prove that audit quality has no significant effect on earnings predictions or has a negative effect on earnings predictions. Beside that, on the second dependent variable, namely investment returns, audit quality has a significant effect on investment returns or has a positive effect on investment returns.

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Journal Info
Diponegoro Journal of Accounting
Website

Abbrev

accounting

Publisher

Universitas Diponegoro

Subject

Economics, Econometrics & Finance

Description

Media publikasi karya ilmiah lulusan S1 Prodi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro yang memuat berbagai hasil penelitian maupun kajian di bidang ...