PENGARUH MEDIASI KEY AUDIT METTERS TERHADAP HUBUNGAN ANTARA KUALITAS AUDIT DAN MANAJEMAN LABA
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Institusion
Sekolah Tinggi Ilmu Ekonomi Bank Bpd Jawa Tengah
Author
HAYATI, INDAH NUR
Subject
HG Finance
Datestamp
2024-03-13 02:36:00
Abstract :
This study examines the mediating effect of key audit metters on the relationship between audit quality and earnings management. The research was conducted at consumer goods companies listed on the Indonesia Stock Exchange in 2022. The sample of this study was 85 company data selected through sample criteria. The data analysis technique used in this research is multiple regression analysis. The results of this study indicate that audit quality has a significant effect on key audit matters (KAMs), key audit matters (KAMs) have a significant effect on earnings management, audit quality has a significant effect on earnings management. Key audit matters (KAMs) are able to mediate the effect of audit quality on earnings management. Keywords: key audit matters, audit quality, and earnings management
This study examines the mediating effect of key audit metters on the relationship between audit quality and earnings management. The research was conducted at consumer goods companies listed on the Indonesia Stock Exchange in 2022. The sample of this study was 85 company data selected through sample criteria. The data analysis technique used in this research is multiple regression analysis. The results of this study indicate that audit quality has a significant effect on key audit matters (KAMs), key audit matters (KAMs) have a significant effect on earnings management, audit quality has a significant effect on earnings management. Key audit matters (KAMs) are able to mediate the effect of audit quality on earnings management. Keywords: key audit matters, audit quality, and earnings management
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