PENGARUH KONDISI KEUANGAN DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA

Tanggor Sihombing, Lidya Nathalia

Abstract


This research aims to determine the influence of financial conditions and audit quality on earnings management. This research is quantitative with secondary data, namely company financial reports. The population of this research is companies listed on the Indonesia Stock Exchange in 2018 - 2022 using a purposive sampling method, so there are 50 companies collected that will be studied. The results of this research indicate that financial conditions do not have a positive effect and audit quality does not have a negative effect on earnings management. The implication of the results of this research is that it can provide insight for investors and potential investors in looking at financial reports and can provide information so that company owners or external parties prevent various deceptions carried out by management to fulfill profits and avoid personal risks.

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DOI: http://dx.doi.org/10.48042/jurakunman.v17i1.291

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Jurakunman (Jurnal Akuntansi dan Manajemen)
Print ISSN 2086-681X /Online ISSN 2654-8216

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STIE Surya Nusantara
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