This study aims to examine and analyze the effect of Company Size and Audit Quality on Earnings Management. The independent variables are company size and audit quality by measuring the KAP size and auditor’s opinion while the dependent variable is earnings management. The object of research in this study is the manufacturing companies listed on the Indonesia Stock Exchange in 2017 - 2019. The population of this study were 13 manufacturing companies that listed on the Indonesia Stock Exchange in 2017 - 2019. The research sample was selected using the method purposive sampling with certain criteria and obtained as many as 10 companies that meet the criteria. The analytical method used is multiple regression analysis. The results of the analysis show that the size of the company has no effect on earnings management because it has a t count of 0.015 which is smaller than the t table of 1.706 with a significance value of 0.988 which is greater than 0.05. The size of the KAP has no effect on earnings management because it has a t count of - 0.663 which is smaller than the t table of 1.706 with a significance value of 0.513 which is greater than 0.05. The auditor's opinion has no effect on earnings management because it has a t count of -0.352 which is smaller than the t table of 1.706 with a significance value of 0.727, which is greater than 0.05.
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