Kualitas Audit Memoderasi Pengaruh Financial Distress pada Manajemen Laba
Abstract
This research aims to determine the effect of financial distress on earnings management with audit quality as a moderating variable. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2019 period. Sampling in this study used the non-participant observation method, where there were 53 companies that met the sampling criteria. The analysis technique used is Moderated Regression Analysis (MRA). The results of data analysis show that the financial distress variable has a positive and significant effect on earnings management and the audit quality variable is able to weaken the influence of financial distress on earnings management.
Keywords: Earnings Management; Financial Distress; Audit Quality
Downloads
Download data is not yet available.
References
Abbadi, S. S., Hijazi, Q. F., & Al-Rahahleh, A. S. (2016). Corporate governance quality and earnings management: Evidence from Jordan. Australasian Accounting, Business and Finance Journal, 10(2), 54–75. https://doi.org/10.14453/aabfj.v10i2.4
Bagus, I. D. A., & Astika, P. (2010). Manajemen Laba Dan Motif Yang Melandasinya. Jurnal Ilmiah Akuntansi Dan Bisnis, 5(1).
Cahyaningtyas, S. R., & Husnaini, W. (2017). Classification Shifting Pada Perusahaan Yang Terindikasi Financial Distress. Jurnal Riset Akuntansi Aksioma, 17(2), 186–224.
Chairunesia, W., Sutra, P. R., & Wahyudi, S. M. (2018). Pengaruh Good Corporate Governance Dan Financial Distress Terhadap Manajemen Laba Pada Perusahaan Indonesia Yang Masuk Dalam Asean Corporate Governance Scorecard. Jurnal Profita, 11(2), 232. https://doi.org/10.22441/profita.2018.v11.02.006
Darmawan, I. P. E., T, S., & Mardiati, E. (2019). Accrual Earnings Management and Real Earnings Management: Increase or Destroy Firm Value? International Journal of Multicultural and Multireligious Understanding, 6(2), 8. https://doi.org/10.18415/ijmmu.v6i2.551
Debbianita, D., Siregar, S. V., & Adhariani, D. (2016). Manajemen Laba Menggunakan Classification Shifting Dan Kualitas Audit. Jurnal Keuangan Dan Perbankan, 20(2), 186–194. https://doi.org/10.26905/jkdp.v20i2.253
Ghazali, A. W., Shafie, N. A., & Sanusi, Z. M. (2015). Earnings Management: An Analysis of Opportunistic Behaviour, Monitoring Mechanism and Financial Distress. Procedia Economics and Finance, 28(April), 190–201. https://doi.org/10.1016/s2212-5671(15)01100-4
Honggo, F. (2017). Pengaruh Financial Distress Terhadap Manajemen Laba Dengan Kualitas Audit Sebagai Variabel Moderasi. 2002, 1–10.
Jacoby, G., Li, J., & Liu, M. (2019). Financial distress, political affiliation and earnings management: the case of politically affiliated private firms. European Journal of Finance, 25(6), 508–523. https://doi.org/10.1080/1351847X.2016.1233126
Kanakriyah, R, Sharikat, M. M. and F. A. R. (2017). Exploitation of Earnings Management Concept to Influence the Quality of Accounting Information: Evidence from Jordan. Research Journal of Finance and Accounting, 8(22), 53–65.
Kazemian, S., Shauri, N. A. A., Sanusi, Z. M., Kamaluddin, A., & Shuhidan, S. M. (2017). Monitoring mechanisms and financial distress of public listed companies in Malaysia. Journal of International Studies, 10(1), 92–109. https://doi.org/10.14254/2071-8330.2017/10-1/6
McVay, S. . (2006). Earnings management using classification shifting of revenues. British Accounting Review, 81(3), 501–531. https://doi.org/10.1016/j.bar.2017.10.004
Muthi’ah, khairunnisa J., Majidah, & Kurnia. (2020). MANAJEMEN LABA : FINANCIAL DISTRESS , PERENCANAAN PAJAK , UKURAN PERUSAHAAN , KOMITE AUDIT DAN. 4(3), 1114–1131.
Nagar, N., & Sen, K. (2016). Earnings Management Strategies during Financial Distress. Corporate Ownership & Control, 774.
Sari, A. R. (2017). Pengaruh Perilaku Opportunistik, Mekanisme Pengawasan, Dan Financial Distress Terhadap Manajemen Laba. Diponegoro Journal of Accounting, 6(4), 67–83.
Utomo, M. B., & Sawitri, A. P. (2021). Pengaruh KAP Big Four , Komite Audit Dan Kepemilikan Institusional Terhadap Audit Delay. Majalah Ekonomi: Telaah Manajemen, Akuntansi Dan Bisnis, 26(1), 90–94.
Bagus, I. D. A., & Astika, P. (2010). Manajemen Laba Dan Motif Yang Melandasinya. Jurnal Ilmiah Akuntansi Dan Bisnis, 5(1).
Cahyaningtyas, S. R., & Husnaini, W. (2017). Classification Shifting Pada Perusahaan Yang Terindikasi Financial Distress. Jurnal Riset Akuntansi Aksioma, 17(2), 186–224.
Chairunesia, W., Sutra, P. R., & Wahyudi, S. M. (2018). Pengaruh Good Corporate Governance Dan Financial Distress Terhadap Manajemen Laba Pada Perusahaan Indonesia Yang Masuk Dalam Asean Corporate Governance Scorecard. Jurnal Profita, 11(2), 232. https://doi.org/10.22441/profita.2018.v11.02.006
Darmawan, I. P. E., T, S., & Mardiati, E. (2019). Accrual Earnings Management and Real Earnings Management: Increase or Destroy Firm Value? International Journal of Multicultural and Multireligious Understanding, 6(2), 8. https://doi.org/10.18415/ijmmu.v6i2.551
Debbianita, D., Siregar, S. V., & Adhariani, D. (2016). Manajemen Laba Menggunakan Classification Shifting Dan Kualitas Audit. Jurnal Keuangan Dan Perbankan, 20(2), 186–194. https://doi.org/10.26905/jkdp.v20i2.253
Ghazali, A. W., Shafie, N. A., & Sanusi, Z. M. (2015). Earnings Management: An Analysis of Opportunistic Behaviour, Monitoring Mechanism and Financial Distress. Procedia Economics and Finance, 28(April), 190–201. https://doi.org/10.1016/s2212-5671(15)01100-4
Honggo, F. (2017). Pengaruh Financial Distress Terhadap Manajemen Laba Dengan Kualitas Audit Sebagai Variabel Moderasi. 2002, 1–10.
Jacoby, G., Li, J., & Liu, M. (2019). Financial distress, political affiliation and earnings management: the case of politically affiliated private firms. European Journal of Finance, 25(6), 508–523. https://doi.org/10.1080/1351847X.2016.1233126
Kanakriyah, R, Sharikat, M. M. and F. A. R. (2017). Exploitation of Earnings Management Concept to Influence the Quality of Accounting Information: Evidence from Jordan. Research Journal of Finance and Accounting, 8(22), 53–65.
Kazemian, S., Shauri, N. A. A., Sanusi, Z. M., Kamaluddin, A., & Shuhidan, S. M. (2017). Monitoring mechanisms and financial distress of public listed companies in Malaysia. Journal of International Studies, 10(1), 92–109. https://doi.org/10.14254/2071-8330.2017/10-1/6
McVay, S. . (2006). Earnings management using classification shifting of revenues. British Accounting Review, 81(3), 501–531. https://doi.org/10.1016/j.bar.2017.10.004
Muthi’ah, khairunnisa J., Majidah, & Kurnia. (2020). MANAJEMEN LABA : FINANCIAL DISTRESS , PERENCANAAN PAJAK , UKURAN PERUSAHAAN , KOMITE AUDIT DAN. 4(3), 1114–1131.
Nagar, N., & Sen, K. (2016). Earnings Management Strategies during Financial Distress. Corporate Ownership & Control, 774.
Sari, A. R. (2017). Pengaruh Perilaku Opportunistik, Mekanisme Pengawasan, Dan Financial Distress Terhadap Manajemen Laba. Diponegoro Journal of Accounting, 6(4), 67–83.
Utomo, M. B., & Sawitri, A. P. (2021). Pengaruh KAP Big Four , Komite Audit Dan Kepemilikan Institusional Terhadap Audit Delay. Majalah Ekonomi: Telaah Manajemen, Akuntansi Dan Bisnis, 26(1), 90–94.
Published
2023-11-30
How to Cite
UTARI, Ni Made Sintia; YADNYANA, I Ketut.
Kualitas Audit Memoderasi Pengaruh Financial Distress pada Manajemen Laba.
E-Jurnal Akuntansi, [S.l.], v. 33, n. 11, p. 2919-2929, nov. 2023.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/85941>. Date accessed: 21 nov. 2024.
doi: https://doi.org/10.24843/EJA.2023.v33.i11.p07.
Issue
Section
Artikel
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
