Pengaruh Kualitas Audit Dan Manajemen Laba Terhadap Nilai Perusahaan
DOI:
https://doi.org/10.52421/fintax.v3i2.416Keywords:
Audit Quality, Earnings Management, Firm Value, Kualitas Audit, Manajemen Laba, Nilai PerusahaanAbstract
The purpose of this study is to investigate the effect of audit quality and earnings management on firm value. The population used is all manufacturing companies in the consumer goods industry sector listed on the IDX with the 2018-2020 research period. The number of samples used is 103 companies selected using purposive sampling method and using secondary data. The analytical method used is the multiple regression analysis. The results of the analysis show that audit quality has a significant negative effect on earnings management. Earnings management has a significant positive effect on firm value. Audit quality has a significant positive effect on firm value.
References
Dechow, P., Sloan, R., & Sweeney, A. (1996). Causes and Consequences of Earnings Manipulation An Analysis of Firms Subject to Enforcement Actions by the SEC. Contemporary Accounting Research, 13, 1-36.
Endiana, I. (2018). Implementasi Perataan Laba Pada Perusahaan Kategori Indek LQ 45 di Bursa Efek Indonesia. Jurnal STIE Triatma Mulya, 24(1), 1-19.
Freeman, R., Harrison, J., Wicks, A., Parmar, B., & Colle, S. (2010). Stakeholder Theory: The State of The Art. Cambridge: Cambridge University Press.
Herusetya, Veronica, S., & Rossieta, H. (2012). Analisis Kualitas Audit Terhadap Manajemen Laba Akuntansi Studi Pendekatan Composite Measure Versus Conventional Measure. Jurnal Akuntansi dan Keuangan Indonesia, 117-135.
Holly, A., Kampo, K., Jao, R., & Jip, T. L. (2022). Pengaruh Family Control, Ukuran Perusahaan, Pertumbuhan Perusahaan dan Leverage terhadap Nilai Perusahaan. JAF-Journal of Accounting and Finance, 6(2), 78-96. doi:https://doi.org/10.25124/jaf.v6i2.4317
Jao, R., Randa, F., Holly, A., & Gohari, L. (2021). Pengaruh Karakteristik Dewan Direksi Terhadap Kinerja Keuangan Perusahaan Non Keuangan Yang Terdaftar di Bursa Efek Indonesia. AkMen Jurnal Ilmiah, 18(2), 123-134. doi:https://doi.org/10.37476/akmen.v18i2.1427
Jones. (1991). Eanings Management During Important Relief Investigations. Journal of Accounting Research, 193-228.
Schipper, K. (1989). Commentary on Earnings Management. Accounting Horizons, 3, 91-102.
Sufiana, & Karina, R. (2020). Pengaruh Efektivitas Komite Audit, Kualitas Audit dan Efektivitas Dewan Direksi terhadap Manajemen Laba. Journal of Applied Managerial Accounting, 4(1), 42-59.
Sugiono, J. (2020). Pengaruh Manajemen Laba, Tax Avoidance dan Kualitas Audit terhadap Nilai Perusahaan. INSPIRASI, 17(2), 294-304.
Suhartanti, T. (2015). Pengaruh Corporate Governance Terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Moderating. Jurnal Ilmu dan Riset Akuntansi, 4(8), 1-15.
Endiana, I. (2018). Implementasi Perataan Laba Pada Perusahaan Kategori Indek LQ 45 di Bursa Efek Indonesia. Jurnal STIE Triatma Mulya, 24(1), 1-19.
Freeman, R., Harrison, J., Wicks, A., Parmar, B., & Colle, S. (2010). Stakeholder Theory: The State of The Art. Cambridge: Cambridge University Press.
Herusetya, Veronica, S., & Rossieta, H. (2012). Analisis Kualitas Audit Terhadap Manajemen Laba Akuntansi Studi Pendekatan Composite Measure Versus Conventional Measure. Jurnal Akuntansi dan Keuangan Indonesia, 117-135.
Holly, A., Kampo, K., Jao, R., & Jip, T. L. (2022). Pengaruh Family Control, Ukuran Perusahaan, Pertumbuhan Perusahaan dan Leverage terhadap Nilai Perusahaan. JAF-Journal of Accounting and Finance, 6(2), 78-96. doi:https://doi.org/10.25124/jaf.v6i2.4317
Jao, R., Randa, F., Holly, A., & Gohari, L. (2021). Pengaruh Karakteristik Dewan Direksi Terhadap Kinerja Keuangan Perusahaan Non Keuangan Yang Terdaftar di Bursa Efek Indonesia. AkMen Jurnal Ilmiah, 18(2), 123-134. doi:https://doi.org/10.37476/akmen.v18i2.1427
Jones. (1991). Eanings Management During Important Relief Investigations. Journal of Accounting Research, 193-228.
Schipper, K. (1989). Commentary on Earnings Management. Accounting Horizons, 3, 91-102.
Sufiana, & Karina, R. (2020). Pengaruh Efektivitas Komite Audit, Kualitas Audit dan Efektivitas Dewan Direksi terhadap Manajemen Laba. Journal of Applied Managerial Accounting, 4(1), 42-59.
Sugiono, J. (2020). Pengaruh Manajemen Laba, Tax Avoidance dan Kualitas Audit terhadap Nilai Perusahaan. INSPIRASI, 17(2), 294-304.
Suhartanti, T. (2015). Pengaruh Corporate Governance Terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Moderating. Jurnal Ilmu dan Riset Akuntansi, 4(8), 1-15.
Downloads
Published
2023-09-26
Issue
Section
Articles
