Pengaruh kondisi keuangan dan kualitas audit terhadap manajemen laba

Nathalia, Lidya (2023) Pengaruh kondisi keuangan dan kualitas audit terhadap manajemen laba. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini memiliki tujuan untuk mengetahui pengaruh dari kondisi keuangan dan kualitas audit terhadap manajemen laba. Penelitian ini bersifat kuantitatif dengan data sekunder yaitu laporan keuangan perusahaan. Populasi penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2018 – 2022 dengan metode purposive sampling maka perusahaan yang terkumpul terdapat 50 perusahaan yang akan diteliti. Hasil penelitian ini menunjukkan bahwa kondisi keuangan tidak berpengaruh secara positif dan kualitas audit tidak berpengaruh secara negatif terhadap manajemen laba. Implikasi dari hasil penelitian ini adalah bisa menjadi wawasan bagi investor dan calon investor dalam mencermati laporan keuangan dan bisa menjadi informasi agar pemilik perusahaan atau pihak eksternal mencegah berbagai tipuan yang dilakukan oleh manajemen untuk pemenuhan keuntungan dan penghindaran risiko pribadi./This research aims to determine the influence of financial conditions and audit quality on earnings management. This research is quantitative with secondary data, namely company financial reports. The population of this research is companies listed on the Indonesia Stock Exchange in 2018 - 2022 using a purposive sampling method, so there are 50 companies collected that will be studied. The results of this research indicate that financial conditions do not have a positive effect and audit quality does not have a negative effect on earnings management. The implication of the results of this research is that it can provide insight for investors and potential investors in looking at financial reports and can provide information so that company owners or external parties prevent various deceptions carried out by management to fulfill profits and avoid personal risks.

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