scholarly journals Pengaruh Kualitas Audit dan Auditor Switching Terhadap Manajemen Laba

2020 ◽  
Vol 9 (2) ◽  
pp. 117-129
Author(s):  
Felita Icasia Hadi ◽  
Sherly Tifani
Keyword(s):  
Earnings Management ◽  
Multiple Regression ◽  
Audit Quality ◽  
Annual Report ◽  
Stock Exchange ◽  
Secondary Data ◽  
Negative Direction ◽  
Auditor Switching ◽  
Audit Fee ◽  
The Relationship

The purpose of this study is to examine the effect of audit quality and auditor switching on earnings management with the audit fee as the intervening variable. Data in this study is secondary data derived from the annual report of listed companies in Indonesia Stock Exchange in 2016-2018. There are 117 samples and the method used for sampling is purposive sampling. The hypothesis in this study was tested using multiple regression. The result of this study showed that audit quality positively influences fee audit but not significant, auditor switching negatively influence fee audit, audit quality influence earnings management with negative direction, auditor switching positively influence earnings management but not significant, fee audit negatively influence earnings management but not significant, and there is no influence of intervening variable in the relationship between audit quality and auditor switching on earnings management.

scholarly journals PENGARUH KUALITAS AUDIT DAN AUDITOR SWITCHING TERHADAP MANAJEMEN LABA

2020 ◽  
Vol 22 (1) ◽  
pp. 95-104
Author(s):  
FELITA ICASIA HADI ◽  
SHERLY TIFANI
Keyword(s):  
Earnings Management ◽  
Multiple Regression ◽  
Audit Quality ◽  
Annual Report ◽  
Stock Exchange ◽  
Secondary Data ◽  
Listed Companies ◽  
Negative Direction ◽  
Auditor Switching ◽  
The Relationship

The purpose of this study is to examine the effect of audit quality and auditor switching on earnings management with fee audit as the intervening variable. Data in this study is secondary data derived from the annual report of listed companies in Indonesia Stock Exchange in 2016-2018. There are 117 sample and the method used for sampling is purposive sampling. The hypothesis ini this study was tested using multiple regression. The result of this study showed that audit quality positively influence fee audit but not significant, auditor switching negatively influence  fee audit, audit quality influence earnings management with negative direction, auditor switching positively influence earnings management but not signifitcant, fee audit negatively influence earnings management but not significant, and there is no influence of variable intervening in the relationship between audit quality and auditor switching on earnings management.

Pengaruh Hubungan Politik Terhadap Manajemen Laba Pada Perusahaan Sektor Jasa Dengan Variabel Kontrol Ukuran Perusahaan Dan Kualitas Audit

2018 ◽  
Vol 16 (2) ◽  
pp. 30
Author(s):  
Dwikky Darmawan ◽  
Weny Putri
Keyword(s):  
Earnings Management ◽  
Firm Size ◽  
Significant Influence ◽  
Service Sector ◽  
Audit Quality ◽  
Stock Exchange ◽  
Secondary Data ◽  
Annual Reports ◽  
Political Connection ◽  
Discretionary Accrual

The purpose of this study is to determine the effects of political connection toward the earnings management of service sector companies with control variables firm size and audit quality. Firm�s political connection measured by using dummy variable. Earnings management is proxied by discretionary accrual which is measured by using Modified Jones Model. The research data applied in this study are the secondary data which are taken from the annual reports of service sector companies that listed in Indonesian Stock Exchange of 2016-2017 periods. There are 330 observations fit as sample, which are taken by using purposive sampling method. Data are processed by applying the multiple linear regression test. The result show that the political connection had positive but not significant influence to earnings management. Firm size had negative but not significant influence to earnings management. Whereas the audit quality had a negative and significant influence to earnings management.

scholarly journals Pengaruh Dewan Komisaris Independen dan Komite Audit terhadap Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017

2019 ◽  
Vol 2 (1) ◽  
pp. 88
Author(s):  
Anton Ferry Ananda ◽  
Santi Andriani
Keyword(s):  
Earnings Management ◽  
Audit Committee ◽  
Quantitative Methods ◽  
Annual Report ◽  
Regression Coefficient ◽  
Stock Exchange ◽  
Secondary Data ◽  
Audit Committees ◽  
Manufacturing Companies ◽  
Partial Regression Coefficient

This study aims to determine the effect of independent commissioners and audit committees on earnings management. This research uses quantitative methods. The data used in this study are secondary data, i.e. data obtained through existing sources and do not need to be collected by the researcher themselves. The data is in the form of an annual report issued by companies listed in the 2015-2017 period which are listed on the Indonesia Stock Exchange. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2017 period. The results showed that the independent board of commissioners and the audit committee had no simultaneous effect on earnings management. This is consistent with the results of the simultaneous regression coefficient test (Test F) which shows the calculated F value is smaller than the F table, and with a determinant value of 3.1%. Partially the independent board of comissioners and audit committee has no effect on earnings management. Based on the results of the partial regression coefficient test (t test) on the variable independent commissioners and the audit committee showed a significance value greater than 0.05, so it was concluded that the two variables in this study had no effect on earnings management.Keywords: Audit Committee, Independent Board of Commissioners, Profit Management, Finance

Pengaruh Rotasi Audit, Audit Tenure, Fee Audit, Dan Komite Audit Terhadap Kualitas Audit (Studi Pada Perusahaan Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2019)

2021 ◽  
Vol 2 (1) ◽  
Author(s):  
Wulan Nada Cahyati ◽  
Eko Hariyanto ◽  
Edi Joko Setyadi ◽  
Nur Isna Inayati
Keyword(s):  
Social Sciences ◽  
Audit Committee ◽  
Audit Quality ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Report ◽  
Earnings Surprise ◽  
Audit Fee ◽  
Food And Beverage

Penelitian ini bertujuan untuk menganalis pengaruh rotasi audit, audit tenure, fee audit, dan komite audit terhadap kualitas audit. Penelitan ini merupakan penelitian kuantitatif. Sumber data yang digunakan adalah data sekunder dalam bentuk laporan keuangan tahunan perusahaan. Pada penelitian ini, kualitas audit dihitung dengan menggunakan proksi earning suprise bencmark. Populasi yang digunakan dalam penelitian ini adalah perusahaan food and beverage yang terdaftar di Bursa Efek Indonesia tahun 2014-2019. Pengambilan sampel dilakukan dengan metode non probabilitas dengan teknik purosive sampling dan diperoleh 13 perusahaan sebagai sampel dengan 78 data amatan. Metode analisis data yang digunakan adalah analisis regresi logistik dengan menggunakan program Statistical Package For Social Sciences (SPSS) versi 20. Hasil penelitian ini menunjukan bahwa fee audit berpengaruh positif terhadap kualitas audit. Sedangkan rotasi audit, audit tenure, dan komite audit tidak berpengaruh terhadap kualitas audit.  This research aimed to analyze the effect of audit rotation, audit tenure, audit fee and audit committee on audit quality. This research is a quantitative type. The data source used is secondary data in the form of the company annual financial report. The earnings surprise benchmark used to measure audit quality. This study's population is all of the food and beverage companies listed in Indonesia Stock Exchange during 2014-2019. The sampling technique used is non- probability sampling with purposive sampling technique and obtained 13 companies with 78 observational data. The data analysis method used is logistic regression analysis using Statistical Package For Social Sciences (SPSS) version 20. The result of this study indicates that the audit fee has a positive effect on audit quality. While audit rotation, audit tenure, and audit committee don't affect audit quality. 

The moderating role of audit quality on the relationship between auditor reporting and earnings management: empirical evidence from Tunisia

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Fakhfakh Imen ◽  
Jarboui Anis
Keyword(s):  
Earnings Management ◽  
Audit Quality ◽  
Stock Exchange ◽  
Generalized Least Squares ◽  
Content Type ◽  
Audit Opinion ◽  
Before And After ◽  
Audit Opinions ◽  
Auditor Reporting ◽  
The Relationship

PurposeThe purpose of this study is to examine the interrelationship between modified audit opinions and earnings management as measured by discretionary accruals and develop a thorough understanding regarding the moderating effect of audit quality on this relation.Design/methodology/approachThis study uses a sample of Tunisian listed firms on the Tunis Stock Exchange during 2006–2013. Four models are developed and tested by using panel logistic and Feasible Generalized Least Squares (FGLS) regressions.FindingsThe results show that earnings management increases the likelihood of receiving a modified audit opinions. Then firms receiving modified audit opinions manage earnings more than those receiving clean opinions. It is also discovered that audit quality moderates the relationship between audit opinion and earnings management.Practical implicationsThis paper contributes to the literature of both audit and management studies and represents the first effort to examine the relation between audit opinion and earnings management, with audit quality as a moderating variable.Originality/valueThis study extends existing research on earnings management and audit opinion. Thus, this study has the potential to help stakeholders, board of directors, regulators and auditors, who are related with enhancing the supervision of firms and reducing the opportunities given to managers, to engage in earnings management. It constitutes an addition to previous knowledge about audit opinion in the Tunisian context before and after revolution.

scholarly journals The Role of Ethnicity, Gender and Diversity of Director's Experience on Company Performance

2021 ◽  
Vol 6 (1) ◽  
pp. 25-31
Author(s):  
Anita Ade Rahma ◽  
Titah Fadhilah Harahap ◽  
Desi Ilona ◽  
Febri Aldi
Keyword(s):  
Board Of Directors ◽  
Audit Quality ◽  
Annual Report ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Company Performance ◽  
Insignificant Effect ◽  
The Board Of Directors

This study aimed to analyze the influence of ethnicity, gender and board of director’s experience diversity on the company performance. The data used are secondary data from the financial statements and annual report from 2011 to 2017. Samples were taken  randomly on all companies listed in Indonesia Stock Exchange as many as 266 companies. The results of this study prove that ethnicity and experience of the board of directors not significantly effect on company performance (ROS). However, the results of gender on board of directors showed negative and significant impact on company performance (ROS). Company age and audit quality have insignificant effect on company performance (ROS).

scholarly journals Pengaruh Fee Audit, Audit Tenure, Dan Reputasi Kap Terhadap Kualitas Audit:

2019 ◽  
Vol 1 (1) ◽  
pp. 256-276
Author(s):  
Hariani Novrilia ◽  
Fefri Indra Arza ◽  
Vita Fitria Sari
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Audit Quality ◽  
Stock Exchange ◽  
Sample Selection ◽  
Secondary Data ◽  
Financial Statements ◽  
Analysis Method ◽  
Independent Variables ◽  
Audit Fee

This research aims to determine the influence of audit fee, audit tenure, and audit reputation on audit quality. This type of research is causative research. The population and sample in this research are companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2017. The sample selection in this research used a purposive sampling method. Data type is secondary data. Data collection is done by collecting documentation data of financial statements of companies listed on the Stock Exchange for the 2015-2017. The data analysis method used is logistic regression analysis, with audit quality as the dependent variable and audit fee, audit tenure, and audit reputation as independent variables. The results of the research concluded that audit fee, audit tenure, and audit reputation does not have a significant relationship with audit quality.

scholarly journals Earnings management determinants: A study of Egyptian listed firm characteristics post the Egyptian revolution

2021 ◽  
Vol 5 (2, special issue) ◽  
pp. 165-166
Author(s):  
Engy ElHawary ◽  
Dina Hassouna
Keyword(s):  
Earnings Management ◽  
Management Practices ◽  
Audit Quality ◽  
Stock Exchange ◽  
Management Practice ◽  
Earning Management ◽  
Firm Characteristics ◽  
Financial Leverage ◽  
Egyptian Revolution ◽  
The Relationship

This research aims to look at how firm characteristics and audit quality can affect the earning management practices in the Egyptian context, within the period of 2011–2019. This period was after the Egyptian revolution and has not been well investigated in Egypt, especially after the new release of corporate governance rules for listing firms. A sample of 157 non-financial listed companies in the Egyptian stock exchange is selected for achieving the research objective through analysing their financial reports. The panel least squares, using the fixed-effect model, is used to test the hypotheses and investigate the relationship between discretional accruals and firm characteristics, where the dependent variable is the earnings management, measured by the discretionary accruals and the independent variables are the firm characteristics (size, financial leverage, age, survival and audit quality). The results illustrate that the relationship between a firm’s financial leverage and earnings management is positive. This study may help the firms to control their financial leverage for avoiding any earnings management practice. The stakeholders should notice such significant firm characteristics in making their own decisions, especially after the COVID-19 pandemic crisis, which may expectedly increase the firm financial leverage, and in turn, some earning management practices can be used intentionally to hide the bad firm performance

scholarly journals Pengaruh Ukuran Perusahaan, Kompleksitas Audit, Risiko Perusahaan, Dan Ukuran Kap Terhadap Fee Audit:

2019 ◽  
Vol 1 (1) ◽  
pp. 217-255
Author(s):  
Nova Yulianti ◽  
Henri Agustin ◽  
Salma Taqwa
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Analytical Method ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Total Sample ◽  
Company Size ◽  
Audit Fee

This study aims to determine: (1) The effect of company size on audit fee, (2) The effect of audit complexity on audit fee, (3) The effect of company risk on audit fee, (4) The effect of KAP size on audit fee. Population in this research are non financial companies listed in Indonesia Stock Exchange (IDX) in 2014 – 2017. The sample is determined based on purposive sampling method with a total sample of 68 companiees. The data used in this research is secondary data. The technique of collecting data by the method of documentation at www.idx.com and the official website of each company. The analytical method used is multiple regression analysis. The result showed that: (1) Company size influence a significant positive on audit fee, (2) Audit complexity influence a significant positive on audit fee, (3) Company risk no significant effect on audit fee, and (4) KAP size influence a significant positive on audit fee.

scholarly journals Pengaruh Leverage, Ukuran Perusahaan, Profitabilitas, Kualitas Audit, dan Komite Audit terhadap Manajemen Laba

2021 ◽  
Vol 23 (1) ◽  
pp. 43-52
Author(s):  
Nimas Arum Sari ◽  
Yeye Susilowati
Keyword(s):  
Earnings Management ◽  
Audit Committee ◽  
Audit Quality ◽  
Stock Exchange ◽  
Secondary Data ◽  
Total Sample ◽  
Company Size ◽  
Analysis Tool ◽  
Manufacturing Companies ◽  
Data Analysis Tool

This test is conducted in order to analyze and test the leverage, company size, profitability, and audit quality, and the audit committee in influencing earnings management. This research is sourced from an annual report from a manufacturing company on the Indonesia Stock Exchange. Starting from 2015 to 2018. Samples taken by researchers there are certain criteria in order to obtain more representative data. So that a total sample of 327 manufacturing companies was obtained during the study period. Researchers used secondary data, the data obtained through the site www.idx.co.id, www.sahamok.com, and several related company websites. This data analysis tool uses multiple linear regression. The end of this test includes evidence in the form of leverage and audit committee which has a positive and significant effect on earnings management, while company size, profitability and audit quality have no effect on earnings management.

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