Article Per Year (5 Year)
p-Index From 2021 - 2026
3.171
P-Index
This Author published in this journals
All Journal Juara: Jurnal Riset Akuntansi Among Makarti Graduasi: Jurnal Bisnis & Ekonomi Jurnal Kreativitas PKM Jambura Accounting Review Jurnal STIE Semarang (Edisi Elektronik) Jurnal Ilmu Manajemen dan Akuntansi Terapan Magisma: Jurnal Ilmiah Ekonomi dan Bisnis BALANCE Jurnal Akuntansi dan Bisnis Jurnal Abadimas Gorontalo Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) JEBDEKER: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital, Ekonomi Kreatif, Entrepreneur Journal of Islamic Economics and Finance Balance : Jurnal Akuntansi dan Manajemen Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Mandiri: Jurnal Akuntansi dan Keuangan Journal of Accounting Inquiry
Suci Atiningsih, Suci
Unknown Affiliation
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Transportation Other

Published : 24 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Journal of Accounting Inquiry

 1 
The Influence of Audit Quality and Capital Structure on Firm Performance with Earnings Management as a Mediating Variable Atiningsih, Suci
Journal of Accounting Inquiry Vol. 4 No. 1 (2025)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jai.2025.4.1.020-032

Abstract

Purpose: This study aims to examine the effect of audit quality on company performance with earnings management as a mediating variable. These variables consist of audit quality, capital structure, firm performance, and earnings management. The uniqueness of this study lies in the use of mediating variables in earnings management. Methodology: The data source taken is the financial statements of service companies listed on the Indonesia Stock Exchange (IDX) in 2017-2023, which were obtained through the official IDX platform. By using the purposive sampling technique, this study collected 154 data for further analysis. Findings: The results of this study indicate that audit quality and capital structure have an effect on earnings management, earnings management has a negative effect on ROA and ROE, audit quality and capital structure have an effect on ROA and ROE, and audit quality and capital structure have a direct effect on both ROA and ROE, so earnings management cannot mediate the effect of audit quality and capital structure on firm performance (ROA and ROE). Novelty: This study combines the four variables (audit quality, capital structure, firm performance, and earnings management), which is still relatively rare, so there is an opportunity to explore new relationships and how quality audits can limit earnings management and ultimately improve company performance. Also, earnings management is often used to cover up the negative impacts of certain capital structures.
Co-Authors Alatif, Muhamad Nofal FITRIANA, RIZKI Himawan Arif Sutanto INDAH PUSPITASARI Izzaty, Khairina Nur Jazilah, Nikmatul Khotimah, Farida Qusnul Labibah, Indayani Sujadevi Mulyatiningsih, Nunung Nainekklesia Tuswajati, Nindola Najah, Hikmah Wati Nugroho Heri Pramono Putri, Lia Devita R, M. Naufal Al Fikri Ramadlan, Muhammad Naufal Al-Fikri Ramdhan, Nur Ariesanto Rudi Suryo Kristanto Setiyono, Taufiq Andre Syahrina, Fadhillah Alvie TAOFIK HIDAJAT, TAOFIK Triadiani, Nadia Sukma Utami, Senatria Putri Wahyuni, Asri Nur Winarno, Hadi Yanuar Rachmansyah Yohana Kus Suparwati Yulimtinan, Zalfa