Zuhri, Alhamdi and Sari, Martdian Ratna (2023) Anti-Corruption Disclosure and Audit Quality on Earnings Management. Proceedings of the International Conference on Emerging Challenges: Business Transformation and Circular Economy. (Submitted)
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Abstract
This study aims at examining the effects of anti-corruption disclosure and audit quality on earnings management. The Audit quality is proxied by the public accountant firm size and auditor specialization. In the analysis, two controls variable are added, namely return on assets and leverage. The sample of this study includes mining companies that were listed on the Indonesian Stock Exchange (IDX) in 2015-2019. The sample is selected by using the purposive sampling method. The results show that there is a significant negative relationship between anti-corruption disclosure and earnings management, which means as there are more disclosures being made by companies that indicates transparency and integrity activities, the possibilities of earnings management would decrease. However, audit quality does not significantly influence the earnings management because only the auditor specialization has a negative effect on earnings management
| Item Type: | Article |
|---|---|
| Divisions: | Program Studi Sarjana > Akuntansi Bisnis |
| Depositing User: | Agus LIM Salim |
| Date Deposited: | 10 Mar 2025 03:53 |
| Last Modified: | 10 Mar 2025 04:33 |
| URI: | http://repo.ppm-manajemen.ac.id/id/eprint/3230 |
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