PENGARUH AUDIT QUALITY DAN INDEPENDENSI AUDITOR TERHADAP MANAJEMEN LABA MELALUI AKTIVITAS RIIL DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL INTERVENING
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Institusion
Universitas Pembangunan Nasional Veteran Jakarta
Author
Alma Maria Octavia, .
Subject
HF5601 Accounting
Datestamp
2022-08-26 08:57:09
Abstract :
This research investigates the effect of audit firm size and auditor industry specialization that proxies audit quality, and auditor independence on real earning management through financial distress as an intervening variable. The samples of 96 manufacturing companies listed on the Indonesian Stock Exchange in the periods of 2017-2019 were using purposive sampling for the selection of research samples. The analysis technique used structural equation modeling of Partial Least Square (PLS) software 3.2.9 with a significant level of 5%. The results of this study found that (1) The audit firm size has a significant negative on real earning management, (2) The auditor industry specialization has no significant on real earning management, (3) The auditor independence has a significant negative on real earning management, (4) The financial distress has significant positive on real earning management, (5) The audit firm size has no significant on financial distress, (6) The auditor industry specialization has significant positive on financial distress, (7) The auditor independence has significant positive on financial distress, (8) The audit firm size has no significant on real earning management through financial distress, (9) The auditor industry specialization has significant positive on real earning management through financial distress, (10) The auditor independence has significant positive on real earning management through financial distress.
This research investigates the effect of audit firm size and auditor industry specialization that proxies audit quality, and auditor independence on real earning management through financial distress as an intervening variable. The samples of 96 manufacturing companies listed on the Indonesian Stock Exchange in the periods of 2017-2019 were using purposive sampling for the selection of research samples. The analysis technique used structural equation modeling of Partial Least Square (PLS) software 3.2.9 with a significant level of 5%. The results of this study found that (1) The audit firm size has a significant negative on real earning management, (2) The auditor industry specialization has no significant on real earning management, (3) The auditor independence has a significant negative on real earning management, (4) The financial distress has significant positive on real earning management, (5) The audit firm size has no significant on financial distress, (6) The auditor industry specialization has significant positive on financial distress, (7) The auditor independence has significant positive on financial distress, (8) The audit firm size has no significant on real earning management through financial distress, (9) The auditor industry specialization has significant positive on real earning management through financial distress, (10) The auditor independence has significant positive on real earning management through financial distress.
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