Article Per Year (5 Year)
p-Index From 2021 - 2026
7.378
P-Index
This Author published in this journals
All Journal EL-MUHASABA Jurnal Kebidanan Dan Kesehatan Tradisional Sinkron : Jurnal dan Penelitian Teknik Informatika Majalah Ekonomi Efektor JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Ilmiah Kebidanan Indonesia (Indonesian Midwifery Scientific Journal) Journal of Issues in Midwifery Jurnal ABDINUS : Jurnal Pengabdian Nusantara GUYUB: Journal of Community Engagement Jurnal Mandala Pengabdian Masyarakat Jurnal Abdimas Akademika Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMAK) KIC SENMEA Prosiding Simposium Nasional Manajemen dan Bisnis Asa Jurnal Penelitian Pendidikan dan Pembelajaran
Dian Kusumaningtyas, Dian
Unknown Affiliation
Religion Arts Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mechanical Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Other

Published : 68 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : EL-MUHASABA

 1 
FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA DENGAN KUALITAS AUDIT SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN LQ45 PERIODE 2015-2017 Puspita, Erna; Kusumaningtyas, Dian
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 10, No 1 (2019): El Muhasaba
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (534.72 KB) | DOI: 10.18860/em.v10i1.5788

Abstract

This research is motivated by the importance of information about earnings needed by internal and external parties. So there are many factors that influence managers to manipulate company profit information. In this case the audit quality of the financial statements is an important factor because it is able to minimize the existence of corporate earnings management practices, so that the audit results on financial statements are reasonable. The purpose of this study was to determine whether earnings management is influenced by ownership mechanism variables and managerial skills, the level of financial statement disclosure, and also the intermediary variable in the form of audit quality. This research is a quantitative research with expost facto research technique. The population in this study is 34 companies. The sampling technique was purposive sampling. Data analysis techniques using Path Analysis. Research Results Testing the first model hypothesis, it can be concluded that managerial ownership, managerial skills, level of financial statement disclosure, and audit quality have a significant effect on earnings management. Testing the second model hypothesis, it can be concluded that managerial ownership, managerial skills, and the level of financial statement disclosure have a significant effect on audit quality. Based on the path analysis diagram, it can be concluded that the indirect effect of managerial ownership variables, managerial skills, and the level of financial statement disclosure through audit quality variables is greater than the direct influence.
Co-Authors Abadi, Abdur Rohman Agustin, Millenia Aliami, Sri Alvian, Mohammad Amin Tohari Andi Wicaksono, Mohammad Angga, Akhmad Rizqy Luthfi Ariana, Supin Ashari, Azfa Dzalifah Aulia, Firdias Cahyaningrat, Wahyu Diah Nurdiwaty Diana, Diana Ayu Kusumaningrum Dwi Utari Surya Ema Nurzainul Hakimah, Ema Nurzainul Faisol Faisol Faliana, Tara Indi Fatiha, Chandra Dwi Fitri, Lisa Lilik Zainul Fitria, Ruman Fitriani, Desvita FUADI, MOCH. ILHAM GESTY ERNESTIVITA Gusti, P. Putra Bayu Gusviani, Dika Hanifah, Alif I Gusti Agung Komang Diafari Djuni Hartawan Ichsannudin, Ichsannudin Ilmiah, Elok Farikhatul Imroh, Alvina Izzatul, Rilla Khamidah, Ulfa Nur KRISTIANI, NOVA DEWI Kuherawati, Jelvi Tri Kurniawan, Rony Leksono, Poniran Yudho Lestari, Tria Jihan Mahardika, Dinar Malinda, Puput Ayu Marisca, Rizky Pajar Refi Masrida, Lastik Putri Wiwin Mega Dian Sulistiyowati, Mega Mega Ulfah, Mega Megawati, Citra Dewi Melati, Putri Ayu Sukma Mochamad Muchson Murniasari, Refi Naeli, Devi Nanik Setijowati Ni Komang Yeni Patma Sari Ni Luh Putu Herli Mastuti Nisak, Aviathun Ni’mah, Elsha Ulfatun Nuretha Hevy Purwaningtyas Oseany, Rahma Laila pamungkas, Ramadhan dewa Paramitha, Dyah Pradita, Fanesha Dwianggi pramesti, Zulia ika wahyu Puspita, Erna Putra, Aldafa Tito Ramanda Putri, Krisna Karisma Putri, Lina Wahyuni Putri, Sherly Yulia raharjo, itot bian Ramadhan, Dany Rino Sardanto Rossynanda, Dheriska Ima Salnan Ratih Asriningtias, Salnan Ratih Sandrina, Karin Dwi Sapta Andaruisworo Sasongko, M. Zuhdi SB, Sigit Wisnu SIGIT PUJI WINARKO Sigit Ratnanto Solikah, Mar’atus Suparianto, Aji Susi Damayanti, Susi Thedatama, Marelda Aurrelia Vareza, Dinda Vistanabilla, Amelya Wahyu Widodo Wicaksono, Moch Niko Aji Widodo, Moh. Wahyu Wisnu Barlianto Wiyasa, I Wayan Arsana Wiyono, Syaiful Hadi Wulandari, Galuh Agusti Yoanita, Enggar Zahrani, Safira Astri Atika