The Effect Of Audit Quality And Earnings Management On Firm Performance

DOI

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

Copyright

© 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/).

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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  - 10.2991/icaess-19.2019.7
ID  - Lestari2019/12
ER  -