Authors:

Ni Made Sintia Utari, I Ketut Yadnyana

Abstract:

“This research aims to determine the effect of financial distress on earnings management with audit quality as a moderating variable. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2019 period. Sampling in this study used the non-participant observation method, where there were 53 companies that met the sampling criteria. The analysis technique used is Moderated Regression Analysis (MRA). The results of data analysis show that the financial distress variable has a positive and significant effect on earnings management and the audit quality variable is able to weaken the influence of financial distress on earnings management. Keywords: Earnings Management; Financial Distress; Audit Quality”

Keywords

Earnings Management; Financial Distress; Audit Quality

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PDF:

https://jurnal.harianregional.com/akuntansi/full-85941

Published

2023-11-30

How To Cite

UTARI, Ni Made Sintia; YADNYANA, I Ketut. Kualitas Audit Memoderasi Pengaruh Financial Distress pada Manajemen Laba.E-Jurnal Akuntansi, [S.l.], v. 33, n. 11, p. 2919-2929, nov. 2023. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-85941. Date accessed: 02 Jun. 2025. doi:https://doi.org/10.24843/EJA.2023.v33.i11.p07.

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Issue

Vol 33 No 11 (2023)

Section

Articles

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