Pengaruh Financial Leverage, Kualitas Audit Dan Pertumbuhan Perusahaan Terhadap Manajemen Laba

Abstract

The purpose of this study was to determine the effect of financial leverage, audit quality and corporate growth simultaneously and partially on earnings management in non-financial service companies listed on the Indonesia Stock Exchange (Bursa Efek Indonesia: BEI) in 2016-2018. This type of research is causative. The subjects and objects in this research are non-financial service companies listed on the IDX during 2016 to 2018, amounting to 298 companies. This research uses purposive sampling technique and 93 companies were used as the sample technique. The Data collection techniques uses documentation techniques. Method is used regression analysis. Based on the results found simultaneously significant test (together) there is a significant influence between the variables of financial leverage, audit quality and company growth on earnings management. Partially significant test result show that financial leverage has no significant effect on earnings management, audit quality has a significant management and company growth has a significant effect on management. Regarding management, it is expected that investors and the public will be more careful in reading information in financial statements so that later there are no mistaken in making a decision to invest..Keywords : financial leverage, audit, growth, earning management

Effect of Deferred Tax Expense, Current Tax Expense, Accrual Basis, and Audit Quality on Earnings Management

“…Audit quality is able to have a significant effect on earnings management. This is in line with research which states that audit quality has a significant influence on earnings management of non-financial service companies [11]. Financial report audits conducted by classy auditors from large-scale Public Accounting Firms such as Bigfour are expected to reduce earnings management actions.…”

“…This study uses a quantitative approach with the type of expost facto research. Expost facto is a type of research in which all data are obtained after all the problem events take place [11]. The aims of this study is to investigate the impact of deferred expense, current tax expense, accrual basis, and audit quality on earnings management using manufacturing businesses listed on the IDX as the subject and object of research for the 2019-2021 period as the subject and object of study.…”

Koneksi Politik, Kompensasi Eksekutif, Financial Distress, Kualitas Audit, Dan Manajemen Laba : Studi Indonesia vs Thailand

“…Hasil penelitian ini didukung oleh penelitian yang dilakukan Muthmainnah, 2020 yang menyatakan bahwa semakin besar ukuran KAP maka semakin kecil kemungkinan terjadinya praktik manajemen laba. Hasil penelitian ini sejalan dengan penelitian yang dilakukan Armadiyanti & Iswati, 2019;Rahmadani & Haryanto, 2018;Hanisa & Rahmi, 2021di e-ISSN: 2580 Indonesia Vs Thailand A.A. Ayu Nur Cintya Apsari dan Ni Ketut Rasmini mana memakai jasa auditor yang berasal dari Kantor Akuntan Publik berafilasi dengan bigfour dapat mengurangi adanya tindakan manajemen laba.…”

Determinan Manajemen Laba melalui Struktur Kepemilikan, Pertumbuhan Penjualan dan Leverage

“…Berdasarkan penelitian yang dilakukan oleh (Ningsih, 2019;Wardoyo et al, 2022) menemukan bahwa, pertumbuhan penjualan berpengaruh secara negatif tidak signifikan terhadap manajemen laba. Sedangkan penelitian yang dilakukan oleh (Felicya & Sutrisno, 2020;Hanisa & Rahmi, 2021) menjelaskan bahwa pertumbuhan penjualan berpengaruh secara positif dan signifikan terhadap manajemen laba. Berbeda dengan penelitian yang dilakukan oleh (Paramitha & Firnanti, 2018) yang menjelaskan bahwa pertumbuhan penjualan berpengaruhs secara negatif signifikan terhadap manajemen laba.…”