Jurnal Indonesia Sosial Sains
Vol. 5 No. 06 (2024): Jurnal Indonesia Sosial Sains

Do Key Audit Matters Mediate Earning Management

Habeahan, Jamian (Unknown)
Reskino, Reskino (Unknown)

Article Info

Publish Date
09 Jul 2024

Abstract

Earnings management is the management of cash in or income and cash out or expenses so that businesses can generate net income. The purpose of this study was to determine the effect of key audit matters on earnings management mediated by audit quality, financial audit committee effectiveness. This research uses quantitative research methods. The data collection method of this research uses documentation techniques. The population used in this study are all companies listed on the Indonesia Stock Exchange obtained from the official IDX website, namely https://www.idx.co.id and the company's website in 2022, totaling 825 companies. The method used in sampling is purposive sampling method. The data analysis method used is a combination of descriptive analysis and quantitative analysis. The results showed that audit quality, effectiveness, financial audit committee mediate the effect of key audit matters on earnings management.

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Journal Info
Jurnal Indonesia Sosial Sains
Website

Abbrev

jiss

Publisher

CV. Publikasi Indonesia

Subject

Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Energy Environmental Science Immunology & microbiology Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Social Sciences

Description

The Jurnal Indonesia Sosial Sains is a scientific journal in the form of research and can be accessed openly. This journal is published once a month by CV. Publikasi Indonesia. The Jurnal Indonesia Sosial Sains provides a means for ongoing discussion of relevant issues that fall within the focus and ...