The Influence of Good Corporate Governance toward Earnings Management with Audit Quality as Moderating Variable
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Institusion
Universitas Jenderal Soedirman
Author
DEWI, Rizkya Samara
Subject
G185 Government
Datestamp
2021-07-31 12:00:07
Abstract :
The purpose of this research is to find out whether some element of good corporate governance can affect the occurrence of earnings management with audit quality as a moderating variable in manufacturing companies listed in Indonesian Stock Exchange during 2017-2019. The independent variables include institutional ownership, independent board of commissioner, and audit committee with audit quality as a moderating variable. The dependent variable is earnings management which is measured by discretionary accrual with Modified Jones Model. The population of this research is 193 samples from companies listed at Indonesian Stock Exchange during 2017-2019. The sampling method used in this research is purposive sampling method. In addition, the data analysis method used is descriptive statistics, classical assumption test, multiple regression analysis, and sub-group moderated regression analysis. The result of this research indicates that the good corporate governance, which is represented by independent board of commissioner and audit committee have a negative effect while institutional ownership has effect on earnings management. Audit Quality strengthens the influence of independent board of commissioner on earnings management. However, audit quality cannot strengthen the influence of institutional ownership and audit committee on earnings management.
The purpose of this research is to find out whether some element of good corporate governance can affect the occurrence of earnings management with audit quality as a moderating variable in manufacturing companies listed in Indonesian Stock Exchange during 2017-2019. The independent variables include institutional ownership, independent board of commissioner, and audit committee with audit quality as a moderating variable. The dependent variable is earnings management which is measured by discretionary accrual with Modified Jones Model. The population of this research is 193 samples from companies listed at Indonesian Stock Exchange during 2017-2019. The sampling method used in this research is purposive sampling method. In addition, the data analysis method used is descriptive statistics, classical assumption test, multiple regression analysis, and sub-group moderated regression analysis. The result of this research indicates that the good corporate governance, which is represented by independent board of commissioner and audit committee have a negative effect while institutional ownership has effect on earnings management. Audit Quality strengthens the influence of independent board of commissioner on earnings management. However, audit quality cannot strengthen the influence of institutional ownership and audit committee on earnings management.
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COVER-Rizkya Samara Dewi-C1I017022-Skripsi-2021.pdf
LEGALITAS-Rizkya Samara Dewi-C1I017022-Skripsi-2021.pdf
ABSTRAK-Rizkya Samara Dewi-C1I017022-Skripsi-2021.pdf
BAB-I-Rizkya Samara Dewi-C1I017022-Skripsi-2021.pdf
BAB-II-Rizkya Samara Dewi-C1I017022-Skripsi-2021.pdf
BAB-III-Rizkya Samara Dewi-C1I017022-Skripsi-2021.pdf
BAB-IV-Rizkya Samara Dewi-C1I017022-Skripsi-2021.pdf
BAB-V-Rizkya Samara Dewi-C1I017022-Skripsi-2021.pdf
DAFTAR PUSTAKA-Rizkya Samara Dewi-C1I017022-Skripsi-2021.pdf
LAMPIRAN-Rizkya Samara Dewi-C1I017022-Skripsi-2021.pdf
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