Open AccessPENGARUH KEPEMILIKAN INTITUSIONAL DAN KUALITAS AUDIT TERHADAP EARNINGS MANAGEMENT DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL MODERASI
Author(s) -
Sri Ayem,
Yuliana Adelheit Knoba
Publication year - 2021
Publication title -
jurnal sistem informasi, manajemen, dan akuntansi/jurnal sistem informasi, manajemen dan akuntansi
Language(s) - English
Resource type - Journals
eISSN - 2621-0320
pISSN - 1693-5047
DOI - 10.35129/simak.v19i02.244
Subject(s) - earnings management , business , financial distress , audit , accounting , moderation , sample (material) , quality audit , earnings , financial system , psychology , social psychology , chemistry , chromatography
This research aims to determine the effect of institutional ownership and audit quality on earnings management with financial distress as a moderating variable. The research sample was selected using a purposive technique and taken were the annual financial reports of manufacturing companies that were registered consistently during the last four years, namely 2016-2019 with a sample size of 14. The results of this study indicate that institutional ownership has a negative and significant effect on earning management, audit quality has a negative effect on earnings management, financial distress can moderate the relationship between institutional ownership and earnings management, financial distress can moderate the relationship between audit quality and earnings management