PENGARUH KUALITAS AUDIT DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA
Abstract
This study aims to determine the effect of Quality Audit and the Audit Committee on Earnings Management in primary consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) period of 2019-2021. The sampling technique used is purposive sampling and obtain 44 companies listed in the Indonesia Stock Exchange during 2019-2021 or in other words, there were 132 samples. The data analysis technique used is descriptive statistics and panel regression analysis using Eviews9 software.The results showed that Quality Audit and the Audit Committee simultaneously affected the earning management. Partially Quality audit have a negative effect, and audit committee have no affect to earning management.
Keywords: Quality Audit, Audit Committee, Earning Management
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