E-JURNAL AKUNTANSI
Vol 33 No 11 (2023)

Kualitas Audit Memoderasi Pengaruh Financial Distress pada Manajemen Laba

Ni Made Sintia Utari (Fakultas Ekonomi dan Bisnis, Universitas Udayana, Indonesia)
I Ketut Yadnyana (Fakultas Ekonomi dan Bisnis, Universitas Udayana, Indonesia)

Article Info

Publish Date
30 Nov 2023

Abstract

This research aims to determine the effect of financial distress on earnings management with audit quality as a moderating variable. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2019 period. Sampling in this study used the non-participant observation method, where there were 53 companies that met the sampling criteria. The analysis technique used is Moderated Regression Analysis (MRA). The results of data analysis show that the financial distress variable has a positive and significant effect on earnings management and the audit quality variable is able to weaken the influence of financial distress on earnings management. Keywords: Earnings Management; Financial Distress; Audit Quality

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Journal Info
E-JURNAL AKUNTANSI
Website

Abbrev

akuntansi

Publisher

Universitas Udayana

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...