Pengaruh Kualitas Audit dan Auditor Switching Terhadap Manajemen Laba

Jurnal Ilmiah Akuntansi dan Keuangan

View Publication Info
 
 
Field Value
 
Title Pengaruh Kualitas Audit dan Auditor Switching Terhadap Manajemen Laba
 
Creator Hadi, Felita Icasia
Tifani, Sherly
 
Description The purpose of this study is to examine the effect of audit quality and auditor switching on earnings management with the audit fee as the intervening variable. Data in this study is secondary data derived from the annual report of listed companies in Indonesia Stock Exchange in 2016-2018. There are 117 samples and the method used for sampling is purposive sampling. The hypothesis in this study was tested using multiple regression. The result of this study showed that audit quality positively influences fee audit but not significant, auditor switching negatively influence fee audit, audit quality influence earnings management with negative direction, auditor switching positively influence earnings management but not significant, fee audit negatively influence earnings management but not significant, and there is no influence of intervening variable in the relationship between audit quality and auditor switching on earnings management.
 
Publisher P4M STIE Putra Bangsa
 
Date 2020-07-31
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://journal.stieputrabangsa.ac.id/index.php/jiak/article/view/408
10.32639/jiak.v9i2.408
 
Source Jurnal Ilmiah Akuntansi dan Keuangan; Vol 9 No 2 (2020): JIAK; 117-129
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan; Vol 9 No 2 (2020): JIAK; 117-129
2580-510X
2548-9453
10.32639/jiak.v9i2
 
Language eng
 
Relation http://journal.stieputrabangsa.ac.id/index.php/jiak/article/view/408/315
 
Rights Copyright (c) 2020 Jurnal Ilmiah Akuntansi dan Keuangan
 

Contact Us

The PKP Index is an initiative of the Public Knowledge Project.

For PKP Publishing Services please use the PKP|PS contact form.

For support with PKP software we encourage users to consult our wiki for documentation and search our support forums.

For any other correspondence feel free to contact us using the PKP contact form.

Find Us

Twitter

Copyright © 2015-2018 Simon Fraser University Library