PENGARUH LEVERAGE, UKURAN PERUSAHAAN DAN KUALITAS AUDITOR TERHADAP MANIPULASI AKTIVITAS RIIL

Abstract

The research aimed to examine the effect of audit quality, leverage and firm size on the manipulation of real activity.
Furthermore, the population of this research used the consumer goods sector listed in Indonesia Stock Exchange from 2015
until 2019. This research used a comparative causal method with a quantitative approach. Moreover, the data collection
technique of this research was conducted based on the data collection technique of this research was conducted based on the
data source i.e. secondary data, a database of Indonesia Stock Exchange Investment Gallery (GIBEI). Meanwhile, the sample
collection method used a purposive sampling method. On the other hand, the samples of this research used 120 observations at
24 companies during 5 years. While the analysis method of this research used multiple linear regressions analysis with the
instrument of SPSS application (Statisical Product and Solutions). Furthermore, the result of this research showed that
leverage had a positive effect on the real activity, firm size had a positive effect on the manipulation of real activity. Meanwhile,
audit quality did not affect the manipulation of real activity. In addition, simultaneously the audit quality, leverage and firm
size affected the manipulation of real activity.
Keywords: audit quality, leverage, firm size, manipulation of riil activity.