PERAN MODERASI AUDIT QUALITY PADA PENGARUH FINANCIAL DISTRESS TERHADAP EARNINGS MANAGEMENT

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:	https://repository.untar.ac.id/id/eprint/46801

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