PENGARUH GOOD CORPORATE GOVERNANCE, INDEPENDENSI AUDITOR, DAN KUALITAS AUDIT TERHADAP MANAJAMEN LABA

  • Diah Nirmalasari
  • Sapari

Abstract

This research aimed to find out the effect of managerial ownership, auditor independence, and audit quality on profit management. While, the population was Food and Beverages manufacturing companies which were listed on Indonesia Stock Exchange during 2015-2019. The research was quantitative research. Moreover, the data collection technique used purposive sampling, in which the sample was based on criteria given. In line with that, there were 12 Food and Beverages manufacturing companies as the sample. Therefore, based on the purposive sampling, there were 57 samples of companies which were listed on Indonesia Stock Exchange during 2015-2019. Furthermore, the data analysis technique used multiple linear regression with SPSS (Statistical Product and Service Solution) 20. All classical assumptions which include normality, heteroscedasticity, multicollinearity and autocorrelation have been fulfilled. The research result concluded that both managerial ownership and auditor independence had a negative effect on profit management of Food and Beverages manufacturing companies. On the other hand, audit quality had a positive effect on profit management of Food and Beverages manufacturing companies. Managerial ownership has no significant effect on earnings management, as well as auditor independence. While audit quality was found to have a significant effect on earnings management.

Published
2022-08-31