The Effect Of Audit Quality And Earnings Management On Firm Performance
- https://doi.org/10.2991/icaess-19.2019.7How to use a DOI?
- audit quality; earnings management; firm performance; discretionary accruals
This study aims to examine the effects of audit quality on earnings management, audit quality and earnings management impact on the performance of non-financial companies listed in Indonesia Stock Exchange (IDX) period 2010-2015. Audit quality is proxy by auditor size, audit tenure and audit fees. The earnings management of discretionary accruals used modified Jones models by Dechow (1995), firm performance is proxy by Tobins'Q. The analysis technique used is the data panel regression analysis with EVIEWS software. The results of the study found are: firstly, that audit quality has no effect on firm performance, quality audit but has no effect on earnings management and earnings management has no effect on firm performance
- © 2019, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Nanik Lestari AU - Nur Aeni PY - 2019/12 DA - 2019/12 TI - The Effect Of Audit Quality And Earnings Management On Firm Performance BT - Proceedings of the 1st International Conference on Applied Economics and Social Science (ICAESS 2019) PB - Atlantis Press SP - 321 EP - 326 SN - 2352-5398 UR - https://doi.org/10.2991/icaess-19.2019.7 DO - https://doi.org/10.2991/icaess-19.2019.7 ID - Lestari2019/12 ER -