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All Journal Owner : Riset dan Jurnal Akuntansi Socius: Social Sciences Research Journal
Hidayah, Tri Noor
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Religion Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media

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Pengaruh Financial Distress, Komite Audit, dan Ukuran Perusahaan Terhadap Integritas Laporan Keuangan Kusuma, Alifta Wulan; Putry, Mellafya Cyndya; Hidayah, Tri Noor; Noviana, Fatma Ade
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 1, No 11 (2024): June
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.12611473

Abstract

Presenting financial reports with integrity will increase public trust in the company while also minimizing manipulation of financial data by management. This research aims to examine the influence of financial distress, audit committee and company size on the integrity of financial reports in cigarette companies listed on the Indonesia Stock Exchange from 2019-2023. Sample selection was based on a purposive sampling technique with the results of 4 companies as research samples. For data analysis purposes, secondary data is used in the form of company annual reports. The analysis technique uses descriptive analysis, normality test, multicollinearity test, heteroscedasticity test, partial test and simultaneous test. Statistical results from data testing show that financial distress, audit committee and company size have no effect on the integrity of financial reports.
Pengaruh Kualitas Audit dan Asimetri Informasi terhadap Manajemen Laba dengan Good Corporate Governance sebagai Variabel Moderasi Hidayah, Tri Noor; Awalina, Putri; Suprapto, Fitria Magdalena
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2699

Abstract

The purpose of this study is to investigate the relationship between Audit Quality and Earnings Management, using GCG as a moderating variable. Additionally, this study will examine the influence of Information Asymmetry on Earnings Management, moderated by GCG. Moderated Regression Analysis is the research approach used to investigate the moderating effect of GCG and the correlation among variables. Twenty companies were selected as the sample using purposive sampling over a five-year period (2019–2023). The findings indicate that earnings management is significantly influenced by audit quality, and that GCG strengthens the effect of audit quality in reducing earnings management practices. However, GCG is found to be involved in regulating the relationship between Information Asymmetry and Earnings Management, although Information Asymmetry does not directly have a significant impact on Earnings Management. The importance of using GCG principles to enhance accountability and transparency in corporate financial management is emphasized by this study. The results indicate that audit quality has a negative effect on earnings management, while information asymmetry has a positive effect. Good Corporate Governance is proven to moderate the relationship between information asymmetry and earnings management. This study contributes to strengthening agency theory and corporate governance oversight practices.
Co-Authors Awalina, Putri Fitria Magdalena Suprapto Kusuma, Alifta Wulan Noviana, Fatma Ade Putry, Mellafya Cyndya