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All Journal Accounting Profession Journal (APAJI)
Komang Ayu Sintha Trisnayuni
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Economics, Econometrics & Finance

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INTERNAL AND EXTERNAL FACTORS THAT INFLUENCE EARNINGS MANAGEMENT Ni Putu Tiara Maharani Krisna Putri; Komang Ayu Sintha Trisnayuni; Ni Nyoman Ayu Suryandari
Accounting Profession Journal (APAJI) Vol. 6 No. 2 (2024): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v6i2.233

Abstract

Earnings management is a manager's effort to influence financial report information to deceive stakeholders. This research aims to obtain empirical evidence of the influence of external factors (audit quality) and internal factors (audit committee, leverage, and company size) on earnings management. The research population is manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The sample was 54 companies based on the purposive sampling method. The analysis technique in this research is multiple linear regression. The research results show that audit quality has a positive effect on earnings management. Company size has a negative effect on earnings management. Meanwhile, the audit committee and leverage do not affect earnings management. Future research can develop this research by testing it at other research locations.
Co-Authors Ni Nyoman Ayu Suryandari Ni Putu Tiara Maharani Krisna Putri