Article contents
Analysis of Audit Quality, Bonus Mechanism, and Company Size on Earning Management with Managerial Ownership as Moderating
Abstract
This study aims to examine audit quality, bonus mechanisms, and company size on earning management moderated by managerial ownership. The purposive sampling method was used to collect research data, and the multiple regression equation models were used as a statistical analysis tool. The sample in this study were 46 issuers on the Indonesia Stock Exchange, especially manufacturing sector companies whose financial reports had been published for 3 (three) years from 2019 to 2021. Based on the results of this study, it shows that audit quality has a positive effect on earning management. This research has implications for earnings management which tend to be influenced by the audit quality owned by the company and to be able to see sustainable developments that support the survival of the company and expand previous research, especially the detection of earnings management.
Article information
Journal
Journal of Economics, Finance and Accounting Studies
Volume (Issue)
5 (3)
Pages
58-64
Published
Copyright
Open access
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.