Amini, Rasya (2024) PERAN MODERASI AUDIT QUALITY PADA PENGARUH FINANCIAL DISTRESS TERHADAP EARNINGS MANAGEMENT. Masters thesis, Universitas Tarumanagara.
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Abstract
Penelitian ini bertujuan untuk menguji pengaruh financial distress terhadap earnings management dengan audit quality sebagai variabel moderasi. Penelitian ini menggunakan perusahaan consumer cyclicals terdaftar di Bursa Efek Indonesia (BEI) tahun 2021 - 2023 sebagai sampel penelitian. Terdapat 294 sampel penelitian yang diperoleh melalui purposive sampling dengan kriteria tertentu Metode kuantitatif digunakan dalam penelitian ini. Analisis regresi linear sederhana dan analisis regresi moderasi digunakan, dan pengujian dijalankan dengan SPSS 25. Financial distress diproksikan dengan Altman Z Score, earnings management diproksikan dengan discretionary accrual modified jones, sedangkan audit quality diproksikan dengan reputasi auditor (KAP BigFour) Hasil penelitian menunjukkan bahwa financial distress berpengaruh positif terhadap earnings management. Artinya, semakin besar financial distress yang dialami perusahaan, maka semakin tinggi earnings management yang dilakukan perusahaan. Audit quality sebagai variabel moderasi memperlemah pengaruh financial distress terhadap earnings management. Kata Kunci: Audit Quality, Financial Distress dan Earnings Management This study uses audit quality as a moderating variable to investigate how financial distress affects earnings management. The study uses consumer cyclicals companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023 as the research sample. A total of 294 research samples were obtained through purposive sampling with specific criteria. A quantitative method was employed in this study. Simple linear regression analysis and moderation regression analysis were used, and the testing was conducted using SPSS 25. Financial distress is proxied by the Altman Z Score, earnings management is proxied by discretionary accruals using the modified Jones model, while audit quality is proxied by auditor reputation (Big Four audit firms). The results show that financial distress has a positive effect on earnings management. In other words, the greater the financial distress experienced by the company, the higher the earnings management performed by the company. Audit quality as a moderating variable weakens the effect of financial distress on earnings management. Keywords: Audit Quality, Financial Distress dan Earnings Management
| Item Type: | Thesis (Masters) |
|---|---|
| Subjects: | Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 15 May 2025 06:45 |
| Last Modified: | 15 May 2025 06:45 |
| URI: | http://repository.untar.ac.id/id/eprint/46801 |
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