PENGARUH TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN, KECAKAPAN MANAJERIAL DAN RISIKO LITIGASI TERHADAP MANAJEMEN LABA DENGAN KUALITAS AUDIT SEBAGAI VARIABEL PEMODERASI (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR DI BEI)
Abstract: The purpose of this
study was to examine influence of the level of disclosure offinancial
statements, managerial skills and litigation risk to earnings managementwith
audit quality as moderating variables. Earnings management in this study
wasmeasured by the Modified Jones Model. The data used in this research is
secondarydata derived from the financial statements of companies listed on the
IndonesiaStock Exchange in 2011 s.d 2014. By using purposive sampling, this
study with 92samples. The data analysis method used was moderated regression
analysis. Theresults showed that; 1) the level of disclosure of financial
statements effect onearnings management, 2) skills of management effect on
earnings management, 3)The risk of litigation has no effect on earnings
management, 4) The level ofdisclosure of financial statements and audit quality
effect on earnings management,5) Skills managerial quality audit had no effect
on earnings management, and 5) therisk of litigation is not the quality of the
audit effect on earnings management.
Keywords: Level of financial
statement disclosure, managerial skills, the risk oflitigation, audit quality
Penulis: Raisa Kirana, Amir
Hasan, Hardi
Kode Jurnal: jpakuntansidd160561
