2022
DOI: 10.35870/jemsi.v8i2.838
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Pengaruh Fee Audit, Rotasi Audit, Audit Capacity Stress dan Ukuran Perusahaan Terhadap Earning Manipulation dengan Moderasi Kualitas Audit

Abstract: The survey was conducted on 40 manufacturing companies listed on the Indonesian Stock Exchange during the observation period from 2016 to 2020. The sampling method used in this study was targeted sampling. The hypothesis of this study was tested using multiple regression analysis to measure the effect of the relationship between dependent and independent variables. The purpose of this study was to examine the variables Audit Fee (FA), Audit Rotation (RA), Audit Ability Stress (ACS), and revenue operation size … Show more

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“…Non-BIG 4 KAPs may possess adequate audit quality, while BIG 4 KAPs may not always exhibit exemplary performance, as evidenced by cases such as Enron Andersen's significant fraud. These findings diverge from those of Himawan (2022), whose research suggests that audit quality effectively weakens the positive influence of financial targets on detecting fraudulent financial statements.…”
Section: The Influence Of Audit Quality Moderates the Financial Targe...contrasting
confidence: 73%
“…Non-BIG 4 KAPs may possess adequate audit quality, while BIG 4 KAPs may not always exhibit exemplary performance, as evidenced by cases such as Enron Andersen's significant fraud. These findings diverge from those of Himawan (2022), whose research suggests that audit quality effectively weakens the positive influence of financial targets on detecting fraudulent financial statements.…”
Section: The Influence Of Audit Quality Moderates the Financial Targe...contrasting
confidence: 73%