Open AccessDID INFORMATION ASYMMETRY, QUALITY OF AUDIT, AND INSTITUTIONAL OWNERSHIP HAVE IMPACT ON EARNINGS MANAGEMENT?
Author(s) -
Metta Kusumaningtyas
Publication year - 2019
Publication title -
asia proceedings of social sciences
Language(s) - English
Resource type - Journals
eISSN - 2663-6638
pISSN - 2663-662X
DOI - 10.31580/apss.v4i2.787
Subject(s) - earnings management , business , accounting , stock exchange , audit , quality audit , information asymmetry , sample (material) , moderation , earnings quality , earnings , accrual , finance , psychology , social psychology , chemistry , chromatography
The intent of this research is to scrutinize the consequence of information asymmetry and audit quality on earnings management using a moderating variable of institutional ownership. The sample of this study consists of 28 mining companies listed on the Indonesia Stock Exchange (IDX) for 5 years of observation in 2012-2016, with the total sample used was 140 data. Moderated Regression Analysis (MRA) is used to test the hypothesis with the results that audit quality has a significant and negative influence on earnings management. While institutional ownership is proven as a moderating variable and weakens the influence of information asymmetry on earnings management. In contrast, information asymmetry does not affect earnings management and institutional ownership does not strengthen the influence of audit quality on earnings management.