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All Journal Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Yuliana Adelheit Knoba
Universitas Sarjanawiyata Tamansiswa
Economics, Econometrics & Finance Mathematics Social Sciences

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PENGARUH KEPEMILIKAN INTITUSIONAL DAN KUALITAS AUDIT TERHADAP EARNINGS MANAGEMENT DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL MODERASI Sri Ayem; Yuliana Adelheit Knoba
SIMAK Vol 19 No 02 (2021): Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v19i02.244

Abstract

This research aims to determine the effect of institutional ownership and audit quality on earnings management with financial distress as a moderating variable. The research sample was selected using a purposive technique and taken were the annual financial reports of manufacturing companies that were registered consistently during the last four years, namely 2016-2019 with a sample size of 14. The results of this study indicate that institutional ownership has a negative and significant effect on earning management, audit quality has a negative effect on earnings management, financial distress can moderate the relationship between institutional ownership and earnings management, financial distress can moderate the relationship between audit quality and earnings management
Co-Authors Sri Ayem