UNIVERSITAS BINA DARMA, UNIVERSITAS BINA DARMA (2022) SEMINAR HASIL PENELITIAN FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS BINA DARMA “Berkompeten Dalam Era New Normal”. SEMINAR HASIL PENELITIAN FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS BINA DARMA “Berkompeten Dalam Era New Normal”.
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Abstract
This study aims to determine and analyze whether audit quality with the composite measure approach influences earnings management. The analysis used is quantitative descriptive analysis using a multidimensional audit quality measurement method or measurement, called AQMS (Audit Quality Metric Score) / Composite Measure. AQMS is a sum of scores from 5 proxy (i-v) above which includes the dimensions of "competence" (KAP size, industry specialization, and audit assignment period), and the dimension of "independence". (client importance, as well as the willingness and accuracy of going-concern audit opinion). The population in this study is that all manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018 total 166 companies. For the research sample in accordance with the criteria determined by the researcher, the sample numbered 57 companies. Data collection used is using secondary data or data that has been available on the Indonesia Stock Exchange website page. The data analyzed are normality test, multicollinearity test, autocorrelation test, heteroscedasticity test, regression analysis, coefficient of determination test, t statistical test, and statistical test f. The results showed that the results of the partial audit quality test were significant at 0,000<0.05, namely the audit quality had a significant influence partially on earnings management, while the results of the partial leverage test were significant at 0.001 <0.05, namely that the leverage had a significant effect on partial to earnings management.
| Item Type: | Article |
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| Subjects: | T Technology > TX Home economics |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Mr Edi Surya Negara |
| Date Deposited: | 16 Jun 2022 01:29 |
| Last Modified: | 16 Jun 2022 01:29 |
| URI: | http://eprints.binadarma.ac.id/id/eprint/11125 |
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