PERNGARUH KUALITAS AUDIT DAN CORPORATE GOVERNANCE TERHADAP REAL EARNINGS MANAGEMENT

Abstract

This research is aimed to test the effect of auditing quality and corporate government to the real earnings management. Auditing quality be measured by size of public accounting firm. While corporate governance can be measured by institutional ownership and magerial ownership. This research is a quantitative research. Population of this research is the manufacturing companies in consumer goods industry sector that are listed in Indonesian Stock Exchange (IDX) in the period of 2015-2017. The sampling technique uses a purposive sampling method with predetermined criteria. Based on the purpose sampling method, there were 78 samples from 26 manufacturing companies in the consumer goods industry sector. The analytical method used is multiple linear regression analysis to test the effect of independent variables on the dependent variable. Test the feasibility of the model and test the coefficient of determination is done to test the hypothesis with SPSS (Statistical Product and Services Solutions) version 23. As the results, this research indicated that auditing quality did not affect real earnings management. Then, corporate governance variabeles wiht proxy for institutional ownership and management ownership also had no effect real earnings management.
Keywords : Audit quality, institutional ownership, management ownership, real earnings management