KUALITAS AUDIT DAN AUDITOR SWITCHING TERHADAP MANAJEMEN LABA
DOI:
https://doi.org/10.21927/ijma.2024.5(2).340-349Keywords:
Kualitas Audit, Auditor Switching, dan Manajemen LabaAbstract
This study aims to analyze how the effect of audit quality and auditor switching on earnings management, besides that researchers will also examine the factors of auditor switching. This research uses quantitative research with a descriptive approach. Quantitative research was chosen because it aims to test the research hypothesis that has been proposed. Descriptive approach is a method based on the philosophy of positivism, used to examine a particular population or sample. The object of research is property, real estate and construction companies listed on the Indonesia Stock Exchange in 2021 - 2023 The population used is real estate and property companies listed on the Indonesia Stock Exchange (IDX) The research period used is 2021 - 2023. From this population, a sample will be taken as the object of research. The results showed that audit quality has a significant effect on earnings management, auditor switching has no negative effect on earnings management, and audit quality and auditor switching simultaneously affect earnings management in manufacturing companies in the real estate and property sub-sectors listed on the IDX for the period 2021 - 2023. The magnitude of the influence of each independent variable on the dependent variable, namely audit quality and auditor switching on earnings management in Real Estate and Property Sub-Sector Manufacturing Companies.References
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’ALIMAH, D. V. N. (2023). PENGARUH DIMENSI KUALITAS AUDIT TERHADAP MANAJEMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN KONVENSIONAL DAN SYARIAH YANG TERDAFTAR DI BEI TAHUN 2018-2020).
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Jagaddita, A. P., Safrida, E., & Nofianna, S. A. (2020). Pengaruh Kualitas Audit terhadap Manajemen Laba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019).
Muchran, M., Muchran, M., & Badollahi, I. (2023). A Test of the Planned Behavior Theory: The Impact on Behavior in the Implementation of Central Bank Digital Currency in Indonesia. Review of Integrative Business and Economics Research, 13, 452.
Muchran, M., Shafina Khairudin, N., Arizah, A., Ode Rayyani, W., & Soraya, Z. (2023). Integration of the UTAUT 2 Model and Awareness of Cybercrime as the Moderating Variable of Cashless Adoption in Indonesia. Review of Integrative Business and Economics Research, 13, 304. https://ids.ac.id
Nidesia, N., & Baviga, R. (2022). PENGARUH KUALITAS AUDIT DAN AUDITOR SWITCHING TERHADAP MANAJEMEN LABA (Studi Kasus Pada Perusahaan Manufaktur Sub Sektor Real Estate dan Properti yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2020). Dalam STIE Sakti Alam Kerinci Profita (Vol. 4, Nomor 2).
Radityo Boedhi, N., Jaya Yogyakarta Dewi Ratnaningsih, A., & Jaya Yogyakarta, A. (2015). PENGARUH KUALITAS AUDIT TERHADAP MANAJEMEN LABA MELALUI AKTIVITAS RIIL. Dalam KINERJA (Vol. 19, Nomor 1).
SEPTIA, N. (2022). PENGARUH MANAJEMEN LABA, FEE AUDIT, AUDITOR SWITCHING, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT ( Studi Empiris Pada Perusahaan Property, Real Estate and Building Construction yang terdaftar di Bursa Efek Indonesia Tahun 2015-2019 ).
Sinurat, S. J., & Sudjiman, L. S. (2023a). PENGARUH KUALITAS AUDIT DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI BEI. 16(1).
Sinurat, S. J., & Sudjiman, L. S. (2023b). PENGARUH KUALITAS AUDIT DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI BEI. 16(1).
Wijaya, N., & Susilandari Atmini, C. (2022). almatiusmarsudi,+Journal+editor,+7_Atmini_PENGARUH+AUDIT+FEE,+AUDIT+TENURE,+DAN+FINANCIAL+DISTRESS+TERHADAP+KUALITAS+150-172. jurnal akuntansi, auditing dan keuangan, 19, 150–172.
Akbar, S., & Wijayanti, A. (2020). 4349-10767-1-PB. Jurnal Akuntansi Manajerial ISSN , 5, 1–17.
’ALIMAH, D. V. N. (2023). PENGARUH DIMENSI KUALITAS AUDIT TERHADAP MANAJEMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN KONVENSIONAL DAN SYARIAH YANG TERDAFTAR DI BEI TAHUN 2018-2020).
Dosinta, D. R. (2020). ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2018.
Hadi, F. I., & Tifani, S. (2020). PENGARUH KUALITAS AUDIT DAN AUDITOR SWITCHING TERHADAP MANAJEMEN LABA (Vol. 22, Nomor 1). http://jurnaltsm.id/index.php/JBA
HERDIMAN, A. P. (2021). PENGARUH AUDIT TENURE, AUDITOR SWITCHING, DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT (Studi Empiris Pada Perusahaan Manufaktur Industri yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2019).
Jagaddita, A. P., Safrida, E., & Nofianna, S. A. (2020). Pengaruh Kualitas Audit terhadap Manajemen Laba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019).
Muchran, M., Muchran, M., & Badollahi, I. (2023). A Test of the Planned Behavior Theory: The Impact on Behavior in the Implementation of Central Bank Digital Currency in Indonesia. Review of Integrative Business and Economics Research, 13, 452.
Muchran, M., Shafina Khairudin, N., Arizah, A., Ode Rayyani, W., & Soraya, Z. (2023). Integration of the UTAUT 2 Model and Awareness of Cybercrime as the Moderating Variable of Cashless Adoption in Indonesia. Review of Integrative Business and Economics Research, 13, 304. https://ids.ac.id
Nidesia, N., & Baviga, R. (2022). PENGARUH KUALITAS AUDIT DAN AUDITOR SWITCHING TERHADAP MANAJEMEN LABA (Studi Kasus Pada Perusahaan Manufaktur Sub Sektor Real Estate dan Properti yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2020). Dalam STIE Sakti Alam Kerinci Profita (Vol. 4, Nomor 2).
Radityo Boedhi, N., Jaya Yogyakarta Dewi Ratnaningsih, A., & Jaya Yogyakarta, A. (2015). PENGARUH KUALITAS AUDIT TERHADAP MANAJEMEN LABA MELALUI AKTIVITAS RIIL. Dalam KINERJA (Vol. 19, Nomor 1).
SEPTIA, N. (2022). PENGARUH MANAJEMEN LABA, FEE AUDIT, AUDITOR SWITCHING, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT ( Studi Empiris Pada Perusahaan Property, Real Estate and Building Construction yang terdaftar di Bursa Efek Indonesia Tahun 2015-2019 ).
Sinurat, S. J., & Sudjiman, L. S. (2023a). PENGARUH KUALITAS AUDIT DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI BEI. 16(1).
Sinurat, S. J., & Sudjiman, L. S. (2023b). PENGARUH KUALITAS AUDIT DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI BEI. 16(1).
Wijaya, N., & Susilandari Atmini, C. (2022). almatiusmarsudi,+Journal+editor,+7_Atmini_PENGARUH+AUDIT+FEE,+AUDIT+TENURE,+DAN+FINANCIAL+DISTRESS+TERHADAP+KUALITAS+150-172. jurnal akuntansi, auditing dan keuangan, 19, 150–172.
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