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All Journal Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan EBID:Ekonomi Bisnis Digital
Sofie, Sofie
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Arts Computer Science & IT Economics, Econometrics & Finance Education Social Sciences

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THE INFLUENCE OF EARNINGS MANAGEMENT AND AUDIT QUALITY ON FERC WITH FINANCIAL PERFORMANCE AS MODERATION sofie, Sofie; Murwaningsari, Etty
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 2 No. 12 (2023): November
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v2i12.1405

Abstract

The aim of this research is to examine the influence of earnings management, auditor quality on the Future Earning Response Coefficient, moderated by Financial Performance and Size and CAR as control variables . This research uses secondary data in the form of banking sector financial reports listed on the IDX in 2017-2022. The number of samples used in the research was 41 companies, so the total observations were 205 financial reports. Panel data analysis method using Eviews. The results of this research prove that 1) Earning Management has supported to have a positive and significant effect on FERC; 2) Audit quality is supported to have a positive effect on FER; 3) ROE is not proven to be a moderating variable in the FERC function so that the influence of EM and KA which are moderated by ROE on FERC is not supported.
PENGARUH AUDIT TENURE, ROTASI AUDIT DAN SPESIALISASI AUDITOR TERHADAP KUALITAS AUDIT Diana, Tricia Rose; Sofie, Sofie
EBID: Ekonomi Bisnis Digital Vol 2, No 2 (2024): Desember
Publisher : STMIK Widuri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37365/ebid.v2i2.295

Abstract

This study aims to determine the effect of audit tenure, audit rotation and auditor specialization on audit quality in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2020 to 2023. The type of data used is secondary data, namely data from financial reports. The data pooling method used in this study obtained 26 company samples. The data analysis model used is multiple regression analysis. The analysis tool used is SPSS. The results of the study show that audit tenure does not affect audit quality, audit rotation affects audit quality and auditor specialization does not affect audit quality.
Co-Authors Agusputri, Hanifah Arafah, Fikri Dwi Dewi, R. Rosiyana Diana, Tricia Rose Etty Murwaningsari Fatik Rahayu Khomsiyah, Khomsiyah Kurnia, Winda Ladistra, Orisa Paramiga Liana, Rinda Murtanto Murtanto Novita, Bunga Asri Nugroho, Nanda Afriandi Octaviani, Ruth Rogate Permata, Dellania Alifia Prihartini, Ari Sistya Rachmawati Sri Lastanti, Hexana