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Achmad Zwageri
Universitas Brawijaya
Economics, Econometrics & Finance

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PENGARUH KARAKTERISTIK TIM MANAJEMEN PUNCAK TERHADAP MANAJEMEN LABA DENGAN KUALITAS AUDIT SEBAGAI VARIABEL PEMODERASI Achmad Zwageri
Jurnal Akademi Akuntansi Vol. 3 No. 2 (2020): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v3i2.11987

Abstract

The purpose of this study is to analyze; the influence of the characteristics of the top management team on earnings management with audit quality as a moderating variable. The research sample was selected using a purposive method. The research method used is hypothesis testing, and the analysis model of this study uses a moderation regression analysis (MRA). The results showed that the characteristics of top management namely knowledge and tenure had a negative influence on earnings management, and on audit quality as a moderating factor not proven to strengthen its influence on earnings management.
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