Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Vol 4 No 3 (2020): Edisi September - Desember 2020

PENGARUH FINANCIAL DISTRESS, PERENCANAAN PAJAK, UKURAN PERUSAHAAN, KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA

Jihan Muthi'ah Khairunnisa (Unknown)
Majidah . (Unknown)
Kurnia . (Unknown)

Article Info

Publish Date
11 Oct 2020

Abstract

This study aims to determine the effect of financial distress, tax planning, firm size, audit committe and audit quality on earning management on infrastructure, utilities and transportation company listed on Indonesia Stock Exchange (IDX) period 2015-2018. The method in this study used a quantitative method. The sample was determined using a purposive sampling method from 29 company samples. The statistical analysis used is data panel regression analysis. Simultaneously, the results indicates that financial distress, tax planning, firm size, audit committee and audit quality simultaneously have a significant influencen earning management. Meanwhile, partial analysis showed that financial distress, tax planning, firm size, audit quality have no effect on earning management, and the audit committee has negative effect on earning management.

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Journal Info
Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Website

Abbrev

mea

Publisher

SEKOLAH TINGGI ILMU EKONOMI MUHAMMADIYAH BANDUNG

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal Manajemen, Ekonomi dan Akuntansi (MEA) Diterbitkan oleh Lembaga Penelitian & Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi (STIE) Muhammadiyah Bandung dimaksudkan sebagai media informasi dan forum pengkajian bidang ilmu Akuntansi, Manajemen, Bisnis dan Ekonomi. Jurnal ini berisikan ...