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All Journal E-JURNAL AKUNTANSI
Suhadak Suhadak
Fakultas Ekonomi dan Bisnis Universitas Airlangga
Economics, Econometrics & Finance

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Peran Moderasi Kantor Akuntan Publik Big 4 Pada Pengaruh Financial distress Terhadap Earning Management Rizhika Velajani Santoso; Suhadak Suhadak
E-Jurnal Akuntansi Vol 32 No 9 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i09.p05

Abstract

This study examines the effect of financial distress on earnings management by being moderated by KAP BIG 4, leverage and CFO with the aim of being able to minimize earnings management behavior to solve agency problems. This research was conducted on agricultural and mining sector companies. The final sample was 105, using purposive sampling method and using Moderated Regression Analysis (MRA) analysis technique. The results of the analysis show that financial distress has a positive effect on earnings management in agricultural and mining sector companies. Financial distress conditions encourage earnings management behavior. KAP BIG 4 has not been able to moderate the effect of financial distress on earnings management. Suggestions for further research can be to research more broadly in the manufacturing sector and add variables such as tax avoidance or ROE and DER. Keywords: Financial Distress; Earnings Management; Agency Theory; KAP BIG 4
Co-Authors Rizhika Velajani Santoso