The Influence of Audit Quality and Profitability on Profit Management with Good Corporate Governance as Moderation in Construction Companies Listed on the Indonesia Stock Exchange (BEI)
DOI:
https://doi.org/10.55927/ajma.v3i2.8549Keywords:
Audit Quality, Profitability, Profit Management, GCGAbstract
By using this research, we try to test empirically, using good corporate governance as a moderating variable, how much influence audit quality and profitability have on earnings management in construction companies listed on the Indonesia Stock Exchange between 2018 and 2022. After five years of observation, the sample consisted of 21 companies obtained through purposive sampling, resulting in a total of 105 data points for this lesson. We used Eviews 9 to perform panel data regression analysis, goodness of fit tests, and classical assumption tests. According to research, audit quality and profitability influence earnings management in construction companies listed on the Indonesia Stock Exchange for the 2018–2022 period. Trade. Taken together, audit quality and profitability impact the earnings management of public construction companies.
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Amalia, S., & Hermanto, S. B. (2018). Pengaruh Profitabilitas, Kepemilikan Manajerial, Leverage, dan Growth terhadap Kebijakan Dividen. Jurnal Ilmu Dan Riset Akuntansi, 7(8), 1–21.
Arlita, R., Bone, H., & Kesuma, A. I. (2019). Pengaruh Good Corporate Governance dan leverage terhadap praktik manajemen laba. Akuntabel, 16(2), 238–248. http://journal.feb.unmul.ac.id/index.php/AKUNTABEL
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Bachtijeva, D., & Tamulevičienė, D. (2022). Comparing earnings management and creative accounting. A general review. Zeszyty Teoretyczne Rachunkowosci, 46(2), 115–135. https://doi.org/10.5604/01.3001.0015.8812
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Boru, T. (2018). Research Design And Methodology. University of South Africa.
Busetto, L., Wolfgang, W., dan Gumbinger, C. (2020). How to use and assess qualitative research methods. Neurological Research and Practice, 2(4).
Christensen, B. E., Glover, S. M., Omer, T. C., & Shelley, M. K. (2016). Understanding Audit Quality: Insights from Audit Professionals and Investors. Contemporary Accounting Research, 33(4), 1648–1684. https://doi.org/10.1111/1911-3846.12212
Isaac, S. A. (2022). The impact of audit quality on earnings management: Evidence from France. Journal of Accounting and Taxation, 14(1), 52–63. https://doi.org/10.5897/jat2021.0514
Johanns, A. (2019). Ag Decision Maker: Understanding Profitability. Iowa State University.
Kasmir. (2016). Analisis Laporan Keuangan. Raja Grafindo Persada.
Kassem, R. (2013). Earnings Management and Financial Reporting Fraud: Can External Auditors Spot the Difference? American Journal of Business and Management, 2(1), 30. https://doi.org/10.11634/21679606170646
Kuncoro, M. (2013). Metode Riset untuk Bisnis dan Ekonomi. Erlangga.
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
Lopes, A. P. (2018). Audit Quality and Earnings Management: Evidence from Portugal. Athens Journal of Business & Economics, 4(2), 179–192. https://doi.org/10.1108/JAAR-09-2014-0089
Mahdi, M., & Khaddafi, M. (2020). The Influence of Gross Profit Margin, Operating Profit Margin and Net Profit Margin on the Stock Price of Consumer Good Industry in the Indonesia Stock Exchange on 2012-2014. International Journal of Business, Economics, and Social Development, 1(3), 153–163. https://doi.org/10.46336/ijbesd.v1i3.53
Mashitoh, H., & Irma. (2013). The Influence of Corporate GovernanceImplementation Toward Bank Performance. The First International Conference on Law, Business and Governance. www.ubl.ac.id
Muchson, M. (2017). Statistik Deskriptif. Guepedia.
Amalia, S., & Hermanto, S. B. (2018). Pengaruh Profitabilitas, Kepemilikan Manajerial, Leverage, dan Growth terhadap Kebijakan Dividen. Jurnal Ilmu Dan Riset Akuntansi, 7(8), 1–21.
Arlita, R., Bone, H., & Kesuma, A. I. (2019). Pengaruh Good Corporate Governance dan leverage terhadap praktik manajemen laba. Akuntabel, 16(2), 238–248. http://journal.feb.unmul.ac.id/index.php/AKUNTABEL
Asyati, S., & Farida, F. (2020). Pengaruh Good Corporate Governance, Leverage, Profitabilitas dan Kualitas Audit terhadap Praktik Manajemen Laba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2014-2018). Journal of Economic, Management, Accounting and Technology, 3(1), 36–48. https://doi.org/10.32500/jematech.v3i1.1073
Ayu Furry Adryanti. (2019). Pengaruh Pilihan Metode Manajemen Laba Akrual dan Riil Terhadap Kinerja Keuangan Perusahaan Sektor Manufaktur. Akurasi : Jurnal Studi Akuntansi Dan Keuangan, 2(1), 47–62. https://doi.org/10.29303/akurasi.v2i1.14
Bachtijeva, D., & Tamulevičienė, D. (2022). Comparing earnings management and creative accounting. A general review. Zeszyty Teoretyczne Rachunkowosci, 46(2), 115–135. https://doi.org/10.5604/01.3001.0015.8812
Barlian, E. (2016). Buku Kualitatif & Kuantitatif (1st ed). Sukabina Press.
Bilan, Y., & Jurickova, V. (2021). Detection of earnings management by different models. SHS Web of Conferences, 92, 02005. https://doi.org/10.1051/shsconf/20219202005
Boru, T. (2018). Research Design And Methodology. University of South Africa.
Busetto, L., Wolfgang, W., dan Gumbinger, C. (2020). How to use and assess qualitative research methods. Neurological Research and Practice, 2(4).
Christensen, B. E., Glover, S. M., Omer, T. C., & Shelley, M. K. (2016). Understanding Audit Quality: Insights from Audit Professionals and Investors. Contemporary Accounting Research, 33(4), 1648–1684. https://doi.org/10.1111/1911-3846.12212
Isaac, S. A. (2022). The impact of audit quality on earnings management: Evidence from France. Journal of Accounting and Taxation, 14(1), 52–63. https://doi.org/10.5897/jat2021.0514
Johanns, A. (2019). Ag Decision Maker: Understanding Profitability. Iowa State University.
Kasmir. (2016). Analisis Laporan Keuangan. Raja Grafindo Persada.
Kassem, R. (2013). Earnings Management and Financial Reporting Fraud: Can External Auditors Spot the Difference? American Journal of Business and Management, 2(1), 30. https://doi.org/10.11634/21679606170646
Kuncoro, M. (2013). Metode Riset untuk Bisnis dan Ekonomi. Erlangga.
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
Lopes, A. P. (2018). Audit Quality and Earnings Management: Evidence from Portugal. Athens Journal of Business & Economics, 4(2), 179–192. https://doi.org/10.1108/JAAR-09-2014-0089
Mahdi, M., & Khaddafi, M. (2020). The Influence of Gross Profit Margin, Operating Profit Margin and Net Profit Margin on the Stock Price of Consumer Good Industry in the Indonesia Stock Exchange on 2012-2014. International Journal of Business, Economics, and Social Development, 1(3), 153–163. https://doi.org/10.46336/ijbesd.v1i3.53
Mashitoh, H., & Irma. (2013). The Influence of Corporate GovernanceImplementation Toward Bank Performance. The First International Conference on Law, Business and Governance. www.ubl.ac.id
Muchson, M. (2017). Statistik Deskriptif. Guepedia.
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