Do Key Audit Matters Mediate Earning Management
DOI:
https://doi.org/10.59141/jiss.v5i06.887Keywords:
Audit, Manajemen, EarningAbstract
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, 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.
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Jamian Habeahan, Reskino Reskino
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International. that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
