PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA DENGAN KUALITAS AUDIT SEBAGAI VARIABEL PEMODERASI
ABSTRACT: The purpose of this
study is to empirically examine wether the companies that do earnings
management aim to avoid losses. The second is wether audit quality affect to
negative relationship between board size and earnings management. The third is
wether audit quality affect to negative relationship between composition of independent
commissioner and earnings management. The fourth is wether audit quality affect
to negative relationship between concentrated ownership and earnings
management. The population in this study are the companies that are listed on
the Bursa Efek Indonesia. The research sample selected by purposive sampling
method. Analysis of research data using multiple linear regression and
Moderated Regression Analysis (MRA). The results of this study indicate that companies
that do earnings management do not aim to avoid losses. Audit quality does not
strengthen the relationship of board size with earnings management. Audit
quality strengthen the negative relationship of composition of independent
commissioner with earnings management. Audit quality does not strengthen the relationship
of concentrated ownership with earnings management.
Penulis: Dabella Yunia,Made
Sudarma, Bambang Hariadi
Kode Jurnal: jpmanajemendd140520
