Research Article

Analysis of Audit Quality, Bonus Mechanism, and Company Size on Earning Management with Managerial Ownership as Moderating

Authors

  • Mohammad Akbar Kusuma Trisakti University, Indonesia
  • Melinda Malau Indonesian Christian University, Indonesia

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

2023-05-15

How to Cite

Kusuma, M. A., & Malau, M. (2023). Analysis of Audit Quality, Bonus Mechanism, and Company Size on Earning Management with Managerial Ownership as Moderating. Journal of Economics, Finance and Accounting Studies , 5(3), 58-64. https://doi.org/10.32996/jefas.2023.5.3.5

Downloads

Views

49

Downloads

30

Keywords:

Audit quality, Bonus Mechanism, Company Size, Managerial Ownership