Pengaruh Ukuran Perusahaan, Leverage dan Kualitas Audit Terhadap Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2016 – 2018.

Authors

  • Riski Alasvia Anggraeni Institut Teknologi dan Bisnis WIdya Gama Lumajang
  • Noviansyah Rizal Institut Teknologi dan Bisnis WIdya Gama Lumajang
  • Muchamad Taufiq Institut Teknologi dan Bisnis WIdya Gama Lumajang

Keywords:

Company Size, Leverage, Audit Quality and Earnings Management.

Abstract

This study aims to analyze the effect of company size, leverage and audit quality on earnings management. Earnings management assumed appear and performed by the manager or the compilers of financial statements in the financial reporting process of a company because they expect a benefit from such action. The inconsistency of the results of previous studies motivate his research to be able to determine the effect of company size, leverage and audit quality for earnings management. The population in this study are all companies included in the clasification of manufacturing industries that have go public company and its shares are listed on the Indonesia Stock Exchange from 2016-2018. The sample used was a purposive sampling method, the number of companies based on the criteria in this study were 66 companies. This study uses the T test and F test to test the coefficient values of variables partially and simultaneously with a significance level of 5%. In addition, the study must meet the classical assumption test, namely the multicollinearity test, normality test, autocorrelation test and heteroscedasticity test. The results showed that company size and leverage variables had a positive significantly effect on earnings management. While the audit quality variable does not significantly influence earnings management. The researcher suggests that further research extend the study period so that the influence of the independent variables can be seen for a longer period of time.

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Author Biography

Riski Alasvia Anggraeni, Institut Teknologi dan Bisnis WIdya Gama Lumajang

This study aims to analyze the effect of company size, leverage and audit quality on earnings management. Earnings management assumed appear and performed by the manager or the compilers of financial statements in the financial reporting process of a company because they expect a benefit from such action. The inconsistency of the results of previous studies motivate his research to be able to determine the effect of company size, leverage and audit quality for earnings management. The population in this study are all companies included in the clasification of manufacturing industries that have go public company and its shares are listed on the Indonesia Stock Exchange from 2016-2018. The sample used was a purposive sampling method, the number of companies based on the criteria in this study were 66 companies. This study uses the T test and F test to test the coefficient values of variables partially and simultaneously with a significance level of 5%. In addition, the study must meet the classical assumption test, namely the multicollinearity test, normality test, autocorrelation test and heteroscedasticity test. The results showed that company size and leverage variables had a positive significantly effect on earnings management. While the audit quality variable does not significantly influence earnings management. The researcher suggests that further research extend the study period so that the influence of the independent variables can be seen for a longer period of time.

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Published

2022-06-21

Issue

Section

Articles