Tangible Journal
Vol 6 No 2 (2021): -

PENGARUH KUALITAS AUDIT, LEVERAGE, DAN PROFITABILITAS TERHADAP MANAJEMEN LABA DENGAN MODERASI UKURAN PERUSAHAAN

Erma Setiawati (Universitas Muhammadiyah Surakarta)
Novi Nur Ifgayani (Universitas Muhammadiyah Surakarta)

Article Info

Publish Date
28 Dec 2021

Abstract

This study aims to examine the effect of audit quality, leverage, and profitability on earnings management by moderating firm size. The population in this study are various industrial companies listed on the Indonesia Stock Exchange (BEI) 2016-2019. Sampling using purposive sampling method and obtained a sample of 96 companies. The result of this study indicate that audit quality and leverage have no effect on earnings management and firm size is unable to moderate the effect of audit quality and leverage on earnings management, Meanwhile, profitability has an effect on earnings management and firm size is able to moderate the effect of profitability on earnings management. Keywords : Earning Management; Audit Quality; Leverage; Profitability; Firm Size

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Journal Info
Tangible Journal
Website

Abbrev

TB

Publisher

Sekolah Tinggi Ilmu Ekonomi Tri Dharma Nusantara

Subject

Economics, Econometrics & Finance Education Environmental Science Neuroscience Other

Description

The editorial team of the Tangible journal received a manuscript in the field of accounting science with the theme: a. Financial Accounting, b. Management accounting, c. Sustainability accounting d. Public sector accounting, e. Accounting information system, f. Auditing, g. Cultural Accounting h. ...