M.G. Kentris, Indarti and Jacobus, Widiatmoko EARNING MANAGEMENT, AUDIT QUALITY AND FIRM VALUE IN INDONESIA MANUFACTURING COMPANIES. ICFMB.
![[img]](http://eprints.unisbank.ac.id/style/images/fileicons/application_pdf.png) |
PDF
Download (5MB) |
Abstract
The contractual relationship between the principal and the agent based on accounting numbers can encourage management to conduct earnings management. This study examines the effect of earnings management, which is classified into accrual earnings management and earnings management with real activities on firm value which is moderated by audit quality. The populations in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. Sampling was done by purposive sampling method and 114 observations were obtained. As hypothesized, the results of testing with moderated regression analysis show that real earnings management has a positive effect on firm value. Meanwhile, accrual earnings management has no effect on firm value. The audit quality variable serves to weaken the relationship between real earnings management and firm value, but does not moderate the effect of accrual earnings management on firm value.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Faculty / Institution: | Fakultas Ekonomika dan Bisnis > Program Studi Akuntansi |
| Depositing User: | Jati Sasongko Wibowo |
| Date Deposited: | 09 Jan 2020 00:28 |
| Last Modified: | 09 Jan 2020 00:28 |
| URI: | https://eprints.unisbank.ac.id/id/eprint/6349 |
Actions (login required)
 |
View Item |
