Vol. 5, No. 6, June 2024

E-ISSN: 2723-6692

P-ISSN: 2723-6595

http://jiss.publikasiindonesia.id/

Jurnal Indonesia Sosial Sains, Vol. 5, No. 6, June 2024 1580

Do Key Audit Matters Mediate Earning Management

Jamian Habeahan, Reskino

Universitas Trisakti, UIN Syarif Hidayatullah

Email: habeahanjamian@gmail.com, reskin[email protected]

Correspondence: habeahanjamian@gmail.com

KEYWORDS

ABSTRACT

Audit, Manajemen, Earning

Earnings management is the management of cash in or income and

cash out or expenses so that businesses can generate net income.

The purpose of this study was to determine the effect of key audit

matters on earnings management mediated by audit quality and

financial audit committee effectiveness. This research uses

quantitative research methods. The data collection method of this

research uses documentation techniques. The population used in

this study are all companies listed on the Indonesia Stock Exchange

obtained from the official IDX website, namely

https://www.idx.co.id and the company's website in 2022, totaling

825 companies. The method used in sampling is purposive sampling

method. The data analysis method used is a combination of

descriptive analysis and quantitative analysis. The results showed

that audit quality, effectiveness, financial audit committee mediate

the effect of key audit matters on earnings management.

Attribution-ShareAlike 4.0 International (CC BY-SA 4.0)

1. Introduction

The rapid development of today's times, makes the economy increasing. The company must

also present clear and trustworthy financial statements. Therefore, an auditor is needed to check the

accuracy of financial statements and provide quality audits. So, with this opinion, investors will invest

in companies with good audit quality. The performance of a company can be seen from the company's

financial statements.

Profit information contained in financial statements is generally the main focus of investors.

This situation encourages the company's management to implement certain strategies to generate

profits that are in line with the expectations of investors. This causes financial statements to

eventually be misused in various ways such as flattening, raising, and lowering profits to affect the

value of profits to be reported known as earning management (Tanjung, 2019).

Additional phenomena The phenomenon of earning management was revealed in several

companies in Indonesia, one of which occurred at PT Indofarma Tbk. Based on the results of

Bapepam's examination of PT Indofarma Tbk. (Capital Market Supervisory Agency, 2004), evidence

was found that PT Indofarma Tbk. carried out earning management practices by presenting an

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overstated net profit of Rp 28,870 billion, as a result of the valuation of inventory in process that was

higher than it should be, So that the cost of goods sold that year was understased. PT Akasha Wira

Internasional (ADES) The Company's total comprehensive profit in 2013 was Rp 98.6 billion or an

increase of 11.8% compared to 2012 which amounted to Rp 83 billion. However, after PT Akasha

Wira Internasional's financial statements were audited, it turned out that there was a decrease in net

profit by 33% or 56.6 billion. The decline in profit was due to net sales growing lower than the

increase in expenses. The auditor recorded an increase in operating expenses of Rp 42 billion in 2013,

while total sales amounted to Rp 502.5 billion or an increase of 5% from total sales in 2012 which

amounted to Rp 476 billion (CNN, 2023).

Management opportunities in profit engineering can be minimized by increasing company

supervision through independent auditors. The presence of qualified auditors in the company can act

as a powerful monitoring mechanism for management and serve to convey positive signals to the

market. Qualified auditors are also considered to play an important role in reducing agency conflicts.

Reliable financial reporting guaranteed by qualified auditors can increase management

accountability and become an effective tool for shareholders to monitor management tasks (Indrarti

&; Widiatmoko, 2021). The quality of auditors can be measured using the KAP measure. The size of

KAP shows the attitude of an independent and professional auditor so as to minimize management to

intervene in the opinions and opinions of auditors (Natalia et al, 2017). According to (Hadi &; Tifani,

2020) stated that audit quality negatively affects earning management. (Tarigan &; Saragih, 2020)

stated that audit quality has a positive effect on earning management. Meanwhile, (Wijayanti et al,

2021) stated that audit quality has no effect on earning management.

The audit committee has an important role in corporate governance (Alfiyasara and Auliffi,

2020). The audit committee has the main task of examining and supervising the financial reporting

process and internal control (Sunarsih, 2017). According to Hastuti and Santoso (2017), the audit

committee is a group of people selected to perform certain jobs or special tasks or a number of

members of the board of commissioners of client companies who are responsible for assisting

auditors in maintaining their independence to management. The audit committee itself has an

important role in supervising the company's management so as not to commit fraud that can benefit

itself so that it can cause losses to company owners. An audit committee with a sufficient number of

members encourages the supervisory function performed. Felicia and Imam (2017) stated that the

audit committee negatively affects earning management. In contrast to the results of this study, there

is a difference with Lestari and Murtanto (2017) that audit committee variables have no effect on

earning management.

The next factor that can minimize the occurrence of earning management is the expertise of the

audit committee. The existing audit committee must have at least one member who has an

educational background and expertise in accounting and finance (POJK, 2015). In carrying out its

duties, the audit committee supervises the financial statements presented. Therefore, an audit

committee that has expertise in accounting or finance is an important thing for a company to have.

According to Suprianto et al. (2017) argues that this expertise can help the audit committee in

reducing opportunist behavior of management. This expertise can support the audit committee in

assessing and analyzing information in the financial statements better so that the information can be

used as an adequate recommendation for the board of commissioners in assessing management

performance. Hamzah and Dul (2018) obtained the results that the expertise of the audit committee

negatively affects earning management. In contrast to research conducted by Alfiyasahra and Auliffi

(2020), it was found that the expertise of the audit committee had no effect on earning management.

Another factor that can affect management is KAM (Key Audit Metters). According to Gold et al.

(2020) shows that managers' tendency to make aggressive financial reporting decisions is reduced

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by the presence of KAM (compared to the absence of KAM). Pinello, Puschaver, & Volkan (2020) state

that critical accounting estimates influence critical audit issues made by auditors. Tusek &; Jezovita

(2018) found an increase in informative value contained in the report. They also found a positive and

significant relationship between the amount of KAM and accruals and discretionary income, while a

negative and significant relationship was found between the amount of KAM and earning

management proxies with operations through discretionary expenses.

Research Objectives

Based on the formulation of the research problem that has been described, this study aims as

follows:

1. To empirically prove the effect of audit quality, effectiveness of audit committee, audit

committee financial expertice and key audit matters on earning management.

To empirically prove the moderation of audit quality relationships, the effectiveness of audit

committees, audit committee financial experts and key audit matters on earning management.

Theory And Hypothesis Development

Research Review

The first study was conducted by Mohammad Ahmad Alqam at al in 2021 with the title the

mediating effects of key audit metters on the relationship between audit quality and earning

management: evidence from jordan. The results proved that audit quality improves key audit

issues, which in turn lowers earning management. Also, this study confirmed the mediated effect

of KAMs between audit quality and earning management.

In the second study conducted by Octavia at al. (2022) found the results showed that the

auditor industry, specialization and auditor independence have a real positive effect on earning

management through financial difficulties. The conclusion of the results of the study explains that

financial distress can be a motivation for management to carry out earning management so that it

can be an indication for auditors to detect earning management. Financial difficulties can motivate

management to use their flexibility to modify company profits, thus requiring high audit quality

and audit independence.

The third study was conducted by Meinie Susanty in 2022 with the title The Effect of Audit

Quality on Earning management with Corporate Governance as Moderation. The results found that

high audit quality with multidimensional measurement of Audit Quality Metric Score (AQMS)

improves earning management with abnormal production costs and discretionary accrual costs,

not through abnormal cash flow operating at the individual level and through aggregate levels of

combined real earning management abnormal cash flow operating, production costs and

discretionary accrual.

The fourth study was conducted by Rehania Rachmayanti &; Aries Jonathan in 2022 with the

title ownership, tax aggressiveness and audit quality on earning management. The results of this

study show that foreign ownership affects earning management which means that foreign

companies do not have financial resources, knowledge and corporate governance expertise that

hinders obtaining information. While managerial ownership, institutional ownership, tax

aggressiveness, leverage, company age, and audit quality have no effect on earning management.

The fifth study was conducted by Noor Laila Fitriana in 2019 with the title The Effect of Audit

Committee Expertise on Earning management with Audit Quality as a Moderating Variable. These

results indicate that an audit committee with both accounting and financial expertise can reduce

earning management. Conversely, the results also revealed that audit quality did not interact with

the expertise of the audit committee to influence the decline in earning management.

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Relevant Concepts Or Theories

Agency theory

Agency theory is a concept that explains the correlation between principals and agents.

This theory explains the relationship in which principals use the services of agents in carrying out

activities on their behalf to give authority to make decisions (Jensen &; Meckling, 1976).

Based on agency theory, agents (management) contract with principals to perform certain

tasks, one of which is to increase profits, and principals (shareholders) will reward agents for tasks

completed. If the task is completed well, the rewards received by the agent are also greater. This

large reward allows the agent (management) to do earning management as a shortcut to show as

if the company's profits are rising (Destriana &; Trisakti, 2021).

Audit quality

The Indonesian Institute of Accountants (IAI)-(IAI what year) states that audits conducted by

auditors are said to be of quality if they meet auditing standards and quality control standards.

Audit is an evaluation and accumulation of evidence related to information in order to report and

determine the degree of alignment between criteria and information that has been determined

(Basworo et al., 2021). Audit quality represents the willingness to disclose material errors and

unethical accounting practices in financial statements, and convey such information appropriately

without bargaining (Mohammed et al., 2018) According to (Sasongko et al., 2022) auditor quality

measurement is measured by dummy variables where the value is 1 if the company is audited by

the big four KAP and the value 0 if the company is audited by a non-big four KAP.

The effectiveness of the audit committee

Hamrul &; Anita (2020) stated that the audit committee will provide encouragement for

company management to carry out healthy business management through the supervisory role

carried out. The audit committee is a support for the company's board of commissioners in carrying

out its duties as a party that protects parties outside the company from

fraud of company management. (It should be explained why the formula is used below and who the

researchers are using the formula) Audit committee.

Number of Independent commissioners in the audit committee

Number of audit committess

Audit committee financial expertise

Decree of the Chairman of Bapepam and LK Number: Kep-643 / BL / 2012, the audit

committee must have one or more members who have expertise and experience in accounting and

finance. It is necessary to separate the audit committee that has accounting and financial expertise,

so that it can be traced which expertise can minimize the occurrence of earning management

practices. Audit committees with accounting expertise will minimize the opportunistic nature of

managers to carry out earning management practices (Suprianto et al., 2017). The audit committee

with accounting expertise will be able to evaluate financial statements with the experience it has

in accounting, finance, business and so on (Suprianto et al., 2017). Audit committee members who

have financial expertise can make time more effective in doing financial reporting. One of the roles

of the audit committee is to limit the opportunistic nature possessed by managers who are more

concerned with their interests, so they need expertise to analyze and evaluate financial statements

(Dwiharyadi, 2017). Analyzing a financial statement can be done by people who have expertise

related to accounting standards that are generally accepted in their country. Audit committee

accounting expertise, audit committees that have accounting expertise can be seen from the

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position of the audit committee members. An accounting expert is someone who has experience as

a certified public accountant, auditor, chief financial officer, head of accounting, accounting officer,

financial officer. Audit committee accounting expertise is measured by the ratio between audit

committee members who have accounting expertise to the number of audit committees. (It should

be explained why the reason for using the formula below and who the researchers use the formula)

Accounting skill ratio

Number of members with accounting expertise

Number of audit committee members

Earning management

According to (Mahrani and Soewarno, 2018) stated that earning management is the action

of managers who increase or decrease the reported profit of their unit of responsibility which has

nothing to do with the increase or decrease in long-term company profitability Managers manage

net income and in this study are projected using the Modified Jones Model (Dechow et al, 1995) to

obtain the value of discretionary accruals which are proxies of earning management practices with

ratio measurement scales. To calculate discretionary, then first Calculated total accrual by formula:

Where :

DA = Discretionary Accruals Company I in the period of years t

NDA = Nondiscretionary accrual Company I in the period of years t

= Total accrual of company i in the period of year t

= Net profit of company i in the period of year t

CFO

= Cash flows from the company's operating activities i in the period

of year

t A

it-1

= Total assets of the company i in the period of year t

∆ Rev

= Company i's revenue in year t is subtracted by company it's revenue in year

PPE

= Total tangible fixed assets of company i in the period of years t

Ɛ = Error

Key audit matters

To investigate KAM reporting, the study focused on the principal paragraph of the audit issue

in the auditor's report, which is included in the annual report of the sample company. To measure

the level of KAM used in the study, a content analysis was carried out with a checklist used to

calculate the number of issues and words included in KAM to measure the level of KAM reporting

= TA

– NDA

NDA

QUOTE 1

1 +

QUOTE 2

∆Rev

QUOTE 3

PPE

A – 1 A – 1 A – 1

QUOTE 1

1 +

QUOTE 2

∆Rev

QUOTE

PPE

+ ℇ

TAC = NI

– CFO

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in the company's annual report (Suttipun, 2020). A distinction is made between companies that do

not disclose audit issues with the number 0, and 1 for companies that do, and the number of

disclosures that the auditor shows in his report is indicated by the number of issues and the

number of words entered.

Frame of mind

Based on the description above, a theoretical framework can be made that describes the

variables that affect earning management, namely:

Figure 1

Research Model

2. Materials and Methods

Quantitative Research Methods according to Sugiyono (2018: 15) quantitative methods are

methods based on positivism philosophy aimed at describing and testing hypotheses made by

researchers. Quantitative research contains many numbers ranging from collection, processing, and

results that are dominated by numbers. The source of data used in this study is secondary data,

namely data in the form of the company's 2022 financial statements.

The data collection method for this study uses documentation techniques, where the

technique is used to obtain accurate information and data related to research variables through

records, literature studies, accredited scientific journals, documents and official websites that publish

related data.

According to Handayani (2020), population is the totality of each element to be studied that

has the same characteristics, it can be individuals from a group, event, or something to be studied.

The population used in this study is all companies listed on the Indonesia Stock Exchange obtained

from the official IDX website, https://www.idx.co.id and company website in 2022, which is 825

company. The method used in sampling is the purposive sampling method. Purposive sampling is a

sampling technique with certain considerations (Sugiyono, 2019: 85). The sample of this research

after being selected in several sectors became 130 companies listed on the Indonesia Stock Exchange.

In this study using panel data regression analysis techniques used to test audit quality, audit

committee effectiveness, audit committee financial expertice on earning management with key audit

Audit Quality (X1)

The effectiveness of

the audit

committee (X2)

Audit commitee

financial (X3)

Key Audit Metters (M)

Earning Management

(Y)

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matters as intervening variables. In analyzing the data, researchers used regression tests with the

help of eviews 9 application software. The data analysis method used is a combination of descriptive

analysis and quantitative analysis.

ML = α + β1 AQ + β2 KA + β3 ACF + β4 KAM + e

Information:

α = Konstanta

β = Koefisien regresi

ML = Earning Management

AQ = audit quality

KA = komite audit

ACF = audit commite financial

KAM = key audit metters

e = error

3. Result and Discussion

Result

Validity Test

Validity test is a method used to evaluate the extent to which a measurement instrument (for

example a questionnaire or test) can measure the intended variable accurately and precisely. The

validity test aims to ensure that the measurement instruments used in the study have the ability to

measure the desired variables validly.

Table 1 Validity Test

Correlations

Audit

Quality

The

effectivene

ss of the

audit

committee

Audit

commitee

financial

Earning

managem

ent

Key Audit

Metters

TOTAL

Audit Quality

Pearson

Correlation

.605

.524

.471

.220

.731

Sig. (2-tailed)

<.001

.012

<.001

130

The effectiveness

of the audit

committee

Pearson

Correlation

.605

.649

.573

.446

.884

Sig. (2-tailed)

<.001

130

Audit commitee

financial

Pearson

Correlation

.524

.649

.557

.415

.814

Sig. (2-tailed)

<.001

130

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Earning

Management

Pearson

Correlation

.471

.573

.557

.315

.710

Sig. (2-tailed)

<.001

130

Key Audit Metters

Pearson

Correlation

.220

.446

.415

.315

.658

Sig. (2-tailed)

.012

<.001

130

TOTAL

Pearson

Correlation

.731

.884

.814

.710

.658

Sig. (2-tailed)

<.001

130

From the information presented in Table 1, it can be seen that each instrument has a Pearson

correlation value that exceeds r Table = 0.143 (N=130). In addition, the significance value (2-tailed)

for all correlation items is .000, which is lower than 0.05. Based on these two findings, we can

conclude that all items in the statements are valid. Therefore, the questionnaire can be considered

valid and ready for use.

Reliability Test

Reliability test is a method used to measure the extent to which a measurement instrument

(such as a questionnaire or test) is consistent and reliable in producing similar results if repeated at

different times or by different researchers. The reliability test aims to evaluate the stability and

consistency of the measurement instrument in measuring the variable in question.

Table 2. Reliability Test

Reliability Statistics

Cronbach's Alpha

N of Items

.803

In the reliability test presented in Table 2, researchers obtained a Cronbach Alpha value of

0.803. This value exceeds the threshold of 0.600, which indicates that the questionnaire shows a high

level of consistency and reliability. Therefore, the questionnaire is considered suitable for use in

further research.

Regression Test

Regression testing, also known as regression analysis, is a statistical method used to study the

relationship between one or more independent variables (explanatory variables) and the dependent

variable (the variable to be predicted). Regression tests are used to determine the extent to which the

independent variable affects the dependent variable and to measure the strength and significance of

the relationship.

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Table 3. Key Audit Metters (M) mediates the effect of Audit Quality (X1) on Earning

management (Y)

Based on table 3, the p value is 0.00 <0.05 so it can be concluded that Key Audit Meters (M)

mediates the effect of Audit Quality (X1) on Earning management (Y)

Table 4. Key Audit Metters (M) mediates the effect of The effectiveness of the audit

committee (X2) on Earning management (Y)

Based on table 4, the p value is 0.00 <0.05 so it can be concluded that Key Audit Meters (M)

mediates the effect of The effectiveness of the audit committee (X2) on Earning management (Y)

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Table 5. Key Audit Metters (M) mediates the effect of Audit committee financial (X3) on

Earning management (Y)

Based on table 5, the p value is 0.00 <0.05 so it can be concluded that Key Audit Meters (M)

mediates the effect of Audit committee financial (X3) on Earning management (Y)

Discussion

Key Audit Metters (M) mediates the effect of Audit Quality (X1) on Earning management (Y)

The research results show that Key Audit Meters (M) mediates the influence of Audit Quality

(X1) on Earnings Management (Y). Good audit quality can increase the effectiveness of earnings

management prevention. This is because a quality audit can provide higher confidence to

management that earnings management will be detected. Key audit meters (M) is one dimension of

audit quality that can increase the effectiveness of earnings management prevention. Key audit

meters (M) can increase the effectiveness of preventing earnings management through several

mechanisms, including increasing management's expectations about the risk of detected earnings

management. A quality M can increase management's expectations about detected earnings

management risks. This is because quality Key audit meters (M) can provide higher confidence to

management that earnings management will be detected. In addition, it can increase earnings

management costs. Quality key audit meters (M) can increase earnings management costs. This is

because a quality M can increase the complexity and time required to carry out earnings management.

It may also further increase reputational risk. A quality M can increase reputational risk. This is

because quality Key audit meters (M) can increase the possibility that earnings management will be

detected and published.

Key Audit Metters (M) mediates the effect of The effectiveness of the audit committee (X2) on

Earning management (Y)

The research results show that Key Audit Metters (M) mediate the influence of audit

committee effectiveness (X2) on Earning management (Y). The findings of this research reveal that

Key Audit Matters (M) acts as a mediator that mediates the influence of Audit Committee

Effectiveness (X2) on Earnings Management (Y). This means that the impact of audit committee

effectiveness on earnings management practices is not only direct, but also involves the intermediary

of Key Audit Matters. These results suggest that internal monitoring mechanisms, such as audit

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committee effectiveness, can have an impact not only on the audit process itself but also on how

earnings management is carried out within an organization. Audit committees can increase the

effectiveness of earnings management prevention in several ways, namely:

1. Increases the risk of detection

Key Audit Metters (M)are often red flags indicating potential irregularities, prompting the

committee to investigate further.

2. Reduce incentives to manipulate

Knowing that the audit committee pays attention to Key Audit Metters (M), management may

be less inclined to engage in earnings management activities. The consequences of getting

caught, such as reputational damage and regulatory action, become more pronounced when

Key Audit Metters (M) are under intense scrutiny.

3. Increase transparency

Focus on Key Audit Metters (M) encourages greater transparency in the financial reporting

process. By clearly outlining key data that is important for assessing a company's financial

health, audit committees make it more difficult for management to hide or misrepresent

information.

Key Audit Metters (M) mediates the effect of Audit committee financial (X3) on Earning

management (Y)

The research results show that Key Audit Metters (M) mediates the influence of the financial

audit committee (X3) on Earning management (Y). Key Audit Matters mediation provides a deeper

understanding of how the Financial Audit Committee influences Earnings Management practices

through evaluation mechanisms and auditor focus on certain aspects that are considered important

in the audit process. The Financial Audit Committee can play an important role in shaping the

auditor's views and emphasis on certain elements which are then reflected in their assessment of Key

Audit Matters. An effective financial audit committee will emphasize and prioritize M in their

oversight of the financial reporting process. By focusing on Key Audit Matters, the financial audit

committee can increase the effectiveness of earnings management prevention in several ways,

namely:

1. Increases the risk of detection

Key Audit Matters often raise red flags indicating potential irregularities, prompting the

committee to investigate further.

2. Reduce incentives to manipulate

Knowing that the financial audit committee is concerned with Key Audit Matters, management

may be less inclined to engage in earnings management activities. The consequences of getting

caught, such as reputational damage and regulatory action, become more pronounced when

M is under intense scrutiny.

3. Increase transparency

A focus on Key Audit Matters encourages greater transparency in the financial reporting

process. By clearly outlining key data that is important for assessing a company's financial

health, financial audit committees make it more difficult for management to hide or

misrepresent information.

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4. Conclusion

The research results reveal that audit quality and effectiveness of the Financial Audit Committee

act as mediators in mediating the influence of key audit matters on Earning management practices.

This means that key audit matters not only have a direct impact on Earnings Management but also

involve audit quality and the effectiveness of the Financial Audit Committee as intermediaries that

explain the extent to which key audit matters influence Earnings Management practices. Audit quality

is a critical factor that connects key audit matters with Earning management. Audit quality can reflect

the extent to which the auditor identifies, assesses, and conveys relevant findings related to Earnings

Management potential. In addition, the effectiveness of the Financial Audit Committee also plays a

role in establishing the relationship between key audit matters and Earning management by ensuring

adequate supervision and control.

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