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Widyaswati, Rahmatya
Universitas Tunas Pembangunan Surakarta
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Journal : Telaah Bisnis

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The Effect of Earnings Management on Company’s Performance with Audit Quality and Company’s Size as Moderating Variables Aprih Susanto; Rahmatya Widyaswati
Telaah Bisnis Vol 18, No 2 (2017): Desember 2017
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (393.318 KB) | DOI: 10.35917/tb.v18i2.100

Abstract

Abstract The purpose of this study was to see how the effects of earnings management on the perfor­mance of companies with audit quality and size of the company as a moderating variable. High Quality Audit demonstrated with large or small public accounting firm. The size of the company can be seen from how many assets owned by the company itself. The sample in this study is based on purposive sampling, with specific criteria that a manufacturing company listed on the Stock Exchange during the period 2011-2014 which publishes annual financial statements (annual report) in complete accordance with the measurement variables to be studied in this re­search, manufacturing company whose financial statements are audited by KAP Big 4 and non- Big 4. So in the get the 22 companies audited by the Big 4 accounting firm and the 28 companies audited by KAP Non Big 4. The results of this study variable Profit Management significant negative effect on the performance effect Perusahaan. VariabelCompany’s Size significantly strengthen the positive relationship between Profit Management with Corporate performance. Variable Audit Quality significant positive effect strengthens the relationship between the Profit Management with Corporate Performance.  
Co-Authors Abdullah, Syahriar Achmad Choerudin Anandha, Anandha Andoko Aprih Santoso Aprih Susanto Aryani, Novita As Sidiq, Isa Ali Ghufron C Tri Widiastuti Cyntia, Ade Ilham Diana Puspitasari Dwi Budi Srisulistiowati Eki Candra Erasma Erny Rachmawati Frinan Satria Irma M. Nawangwulan Isach, Sativa Istinganah Eni Maryanti Jati, Audita Karisma Kurniawati Darmaningrum Mugi Harsono Musdirwan Novasari, Linda Nurul Juwariyah Rita Meiriyanti Rita Meiriyanti Rosyati - Samuel P.D. Anantadjaya SATRIA, FRIYAN Supartini Supartini Supartini Susanto, Aprih Susilaningtyas Budiana Kurniawati Syarifudin Warsina Warsina Warsina, Warsina Widiastuti, C Tri Widiastuti, C. Tri Widiyanti Widiyanti, Widiyanti