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This Author published in this journals
All Journal Journal of Management and Business Review
Devi Silviana
Universitas Pelita Harapan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Kesulitan Keuangan terhadap Manajemen Laba dengan Internal Audit sebagai Variabel Pemoderasi pada Perusahaan Non-Finansial yang Terdaftar di Bursa Efek Indonesia Periode 2013-2019 Devi Silviana; Elfina Astrella Sambuaga
Journal of Management and Business Review Vol 19, No 1 (2022)
Publisher : Research Center and Case Clearing House PPM School of Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34149/jmbr.v19i1.311

Abstract

This study aims to provide empirical evidence regarding the effect of financial distress towards earnings management and the role internal audit as a moderating variable. This study uses all non-financial companies listed in Indonesia Stock Exchange during 2013-2019, totalled 1,442 observations. The results show that Distress1 proxied by z-score can reduce accrual and real earnings management practices, while D_Distress2 proxied by net working capital can increase accrual earnings management but reduce real earnings management practices. In addition, internal audit does not have a moderating role in weakening the effect of financial distress on earnings management but can reduce accrual and real earnings management practices.
Co-Authors Sambuaga, Elfina Astrella