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All Journal Dinamika Pendidikan Jurnal Ekonomi Syariah Teori dan Terapan At-Taqaddum International Journal of Islamic Economics and Finance (IJIEF) Syi'ar Iqtishadi Jurnal ULTIMA Accounting EKONOMIKA SYARIAH : Journal of Economic Studies Jurnal Akuntansi dan Bisnis IJISH (International Journal of Islamic Studies and Humanities) Tasharruf: Journal Economics and Business of Islam Reviu Akuntansi dan Bisnis Indonesia Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit AL-ARBAH: Journal of Islamic Finance and Banking Jurnal Administrasi Kantor Jihbiz: Jurnal Ekonomi, Keuangan dan Perbankan Syariah Kunuz: Journal of Islamic Banking and Finance Jurnal Cendekia Keuangan EKONOMIKA SYARIAH : Journal of Economic Studies J-ISCAN : Journal of Islamic Accounting Research Riset Akuntansi dan Keuangan Indonesia IEFBR: Islamic Economics, Finance, and Banking Review
Annisa Fithria
Program Studi Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Ahmad Dahlan, Indonesia
Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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External Financing, Earnings Management and Audit Quality Vernando, Andreas; Yohana , Denny; Khamainy , Arief Hidayatullah; Palupi, Indarti Diah; Fithria, Annisa
Riset Akuntansi dan Keuangan Indonesia Vol. 10 No. 3 (2025): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v10i3.13602

Abstract

This study investigates the relationship between external financing and accrual earnings management (AEM). In examining this association, this study distinguishes external financing through debt and equity financing, which are more associated with AEM. In addition, this study also explores how audit quality moderates this relationship. This study employed a sample of non-financial companies from 2015 to 2019. We find that external financing is positively associated with AEM. This positive association is more pronounced with debt financing rather than equity financing. In addition, this study does not find that audit quality can mitigate AEM motivated by external and debt financing. Our results are robust after examining another EM measurement, real earnings management (REM).
Co-Authors Ambar Anisa Mulya Andreas Vernando Anna Kania Widiatami Dian Agustina Dian Agustina Dian Agustina Fahreza, Irgi Anggi Fenny Dewi Yuliani Ida Nur Aeni, Ida Nur Indarti Diah Palupi Indriyani Indriyani Irgi Anggi Fahreza Khamainy , Arief Hidayatullah Mahfud Sholihin Marwasari, Erni Melita Puji Pramudani Mira Bela Sartika Moh Husain Ohoirenan Mulya, Ambar Anisa Nada Shafiyyah Novi Ismiatun Chasanah Nurjanah, Suci Octaviani, Irma Ohoirenan, Moh Husain Pertiwi Dias Sumaningrum Rafida, Anisa Rofiul Wahyudi Sartika, Mira Bela Sartini Sartini Sulistiawati Sulistiawati Surya Darma Sutriawati Sutriawati Wahyudi, Rofiul Wardiwiyono, Sartini Watulfa, Dwi Chintia Yohana , Denny Yuliani, Fenny Dewi