Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce
Vol. 1 No. 2 (2022): Juni : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce

Pengaruh Ukuran Perusahaan Dan Kualitas Audit Terhadap Manajemen Laba Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017 – 2019

Deasy Femayona Devi (Universitas Al-Khairiyah)
Erlina Sari Pohan (Universitas Al-Khairiyah)
Abellia Nurelvini (Universitas Al-Khairiyah)



Article Info

Publish Date
13 Mar 2023

Abstract

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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Journal Info

Abbrev

Digital

Publisher

Subject

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

Description

Kajian-kajian tersebut diharapkan dapat memperkaya khasanah keilmuan di bidang manajemen dan bisnis sehingga dapat menjadi salah satu referensi bagi para akademisi, pemangku kepentingan dan masyarakat luas. Manajemen SDM Keuangan Akutansi Ekonomi ...