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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Kewirausahaan dan Bisnis
Syalwa, Mutiara
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Economics, Econometrics & Finance Social Sciences

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Manajemen Laba dan Efisiensi Investasi: Studi pada Perusahaan Indonesia 2019–2023 Syalwa, Mutiara; Saftiana, Yulia; Susanto, Hendra
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2820

Abstract

Investment efficiency is a critical indicator of how well firms allocate capital to value-adding projects. Beyond traditional performance metrics, the credibility of financial reporting shapes investors’ beliefs and, in turn, real investment decisions. This study examines whether earnings management (EM) influences investment efficiency (IE). The sample comprises 315 Indonesia-based firms observed over 2019–2023 drawn from the London Stock Exchange Group (LSEG) database using a purposive sampling method. This is a quantitative study, EM is measured using performance-adjusted discretionary accruals (Kothari et al., 2005), while IE is proxied by the deviation of actual investment from its “normal” level (Biddle et al., 2009). Data analysis includes classical assumption tests, descriptive statistics, multiple linear regression, and hypothesis testing. The results indicate that EM has a negative and significant effect on IE. These findings are consistent with signaling theory, which posits that low-credibility, low-cost signals such as earnings manipulation heighten information asymmetry, weaken the linkage between investment and fundamentals. Practically, firms should strengthen reporting governance and align managerial incentives with long-term performance to curb EM and improve capital allocation. Future research is encouraged to expand the scope to the ASEAN region and incorporate using ownership structure as moderating factors to better explain the EM and IE relationship. This study is limited to the Indonesian context and further research across ASEAN countries is needed to enhance generalizability.
Input Indicators of Audit Quality: A Framework Based on Literature Review Syalwa, Mutiara; Saftiana, Yulia; Susanto, Hendra; Yusrianti, Hasni
Jurnal Kewirausahaan dan Bisnis Vol 29, No 1 (2024): June
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jkb.v29i1.95642

Abstract

Audit quality is a fundamental aspect of ensuring the transparency and accountability of financial statements. This study investigates the input factors influencing audit quality, based on the IAASB (2014) framework, focusing on auditor values, ethics, attitudes, knowledge, skills, and experience. Using a systematic literature review (SLR) approach, 34 articles published between 2014 and 2024 were analyzed to identify key factors and theoretical perspectives, including Agency Theory and Stakeholder Theory. The findings highlight the significant impact of input factors such as auditor competence, independence, and ethical conduct on audit quality, while also revealing inconsistencies due to differences in research contexts, methodologies, and external influences like regulatory changes. By addressing these gaps, this study offers new insights into the relationship between input factors and audit reliability, emphasizing the need for integrated frameworks to enhance audit practices and ensure financial accountability.Keywords: audit quality, auditor competence, ethical conduct, systematic literature review (SLR)
Co-Authors HASNI YUSRIANTI Hendra Susanto YULIA SAFTIANA, YULIA