Jurnal Akademi Akuntansi (JAA)
Vol. 3 No. 2 (2020): Jurnal Akademi Akuntansi (JAA)

PENGARUH KARAKTERISTIK TIM MANAJEMEN PUNCAK TERHADAP MANAJEMEN LABA DENGAN KUALITAS AUDIT SEBAGAI VARIABEL PEMODERASI

Achmad Zwageri (Universitas Brawijaya)

Article Info

Publish Date
30 Nov 2020

Abstract

The purpose of this study is to analyze; the influence of the characteristics of the top management team on earnings management with audit quality as a moderating variable. The research sample was selected using a purposive method. The research method used is hypothesis testing, and the analysis model of this study uses a moderation regression analysis (MRA). The results showed that the characteristics of top management namely knowledge and tenure had a negative influence on earnings management, and on audit quality as a moderating factor not proven to strengthen its influence on earnings management.

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Journal Info
Jurnal Akademi Akuntansi (JAA)
Website

Abbrev

jaa

Publisher

Universitas Muhammadiyah Malang

Subject

Economics, Econometrics & Finance

Description

Jurnal Akademi Akuntansi (JAA) focuses on the research related on accounting and finance that are relevant for the development of the theory and practice of accounting in Indonesia and southeast asia. JAA covered various of research approach, namely: quantitative, qualitative and mixed method. JAA ...