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Ni Made Sintia Utari
Fakultas Ekonomi dan Bisnis, Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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Kualitas Audit Memoderasi Pengaruh Financial Distress pada Manajemen Laba Ni Made Sintia Utari; I Ketut Yadnyana
E-Jurnal Akuntansi Vol 33 No 11 (2023)
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.2023.v33.i11.p07

Abstract

This research aims to determine the effect of financial distress on earnings management with audit quality as a moderating variable. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2019 period. Sampling in this study used the non-participant observation method, where there were 53 companies that met the sampling criteria. The analysis technique used is Moderated Regression Analysis (MRA). The results of data analysis show that the financial distress variable has a positive and significant effect on earnings management and the audit quality variable is able to weaken the influence of financial distress on earnings management. Keywords: Earnings Management; Financial Distress; Audit Quality
Co-Authors I Ketut Yadnyana