PENGARUH INDIKATOR KUALITAS AUDIT TERHADAP MANAJEMEN LABA

INTAN GUMILAR, AYU

Jurnal Akuntansi AKUNESA
Vol 8, No 2 (2020): AKUNESA (JANUARI 2020)

This study aims to examine the effect of audit quality indicators on earnings management. The sample in this study were all companies from the BEI for the periode 2015-2018. The sample were selected using purposive sampling technique and obtained a sample of 256 companies. The analysis technique used in this study is multiple linear regressions analysis using IBM SPSS Statistic program 23. The result of the study show that service compensation policy and auditor industry specialization has a negative effect on earnings management. Then, rotation of key engagement personnel has no effect on earnings management.