Proceedings of the 1st International Conference on Applied Economics and Social Science (ICAESS 2019)

The Effect Of Audit Quality And Earnings Management On Firm Performance

Authors
Nanik Lestari, Nur Aeni
Corresponding Author
Nanik Lestari
Available Online December 2019.
DOI
https://doi.org/10.2991/icaess-19.2019.7How to use a DOI?
Keywords
audit quality; earnings management; firm performance; discretionary accruals
Abstract
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
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Proceedings
1st International Conference on Applied Economics and Social Science (ICAESS 2019)
Part of series
Advances in Social Science, Education and Humanities Research
Publication Date
December 2019
ISBN
978-94-6252-860-4
ISSN
2352-5398
DOI
https://doi.org/10.2991/icaess-19.2019.7How to use a DOI?
Open Access
This is an open access article distributed under the CC BY-NC license.

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  - 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  -