Pengaruh corporate governance mechanism, financial distress, dan firm performance terhadap earnings management dengan audit qua;ity sebagai moderasi

Ferdian, Rafdhi (2023) Pengaruh corporate governance mechanism, financial distress, dan firm performance terhadap earnings management dengan audit qua;ity sebagai moderasi. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini memiliki tujuan untuk menganalisa pengaruh corporate governance mechanism, financial distress, dan firm performance terhadap earnings management dengan audit quality sebagai variabel moderasi. Earnings management diukur dengan proksi EM, corporate governance mechanism diukur menggunakan dua proksi yaitu INSTOWN dan OWONCON, untuk financial distress diukur menggunakan rasio DER, firm performance diukur dengan TOBIN’S Q serta variabel moderasi audit quality diukur dengan BIG4. Penelitian ini mengunakan data sekunder dari 385 perusahaan pada kawasan ASEAN 5, Australia, New Zealand, dan Korea Selatan yang bergerak pada sektor Industrials. Dengan menggunakan metode pengumpulan data purposive sampling method, penelitian ini menunjukkan adanya pengaruh positif dari INSTOWN dan pengaruh negatif dari OWNCON terhadap earnings management. DER memiliki pengaruh negatif terhadap earnings management yang mengindikasikan perusahaan tidak melakukan earnings management ketika dalam kondisi sulit, sedangkan TOBIN’S Q berpengaruh negatif terhadap earnings management. Audit Quality sebagai variabel moderasi tidak mampu memoderasi institutional ownership, ownership concentration, financial distress dan juga firm performance. Penelitian ini memiliki implikasi sceara teoritis menambah bukti empiris dengan studi terkait dan bagi perusahaan kesimpulan ini menegaskan perlunya tata kelola yang baik, manajemen keuangan cermat, dan kualitas audit yang tinggi dalam mengelola risiko dan membangun kepercayaan pemangku kepentingan. / This study aims to analyze the effect of corporate governance mechanisms, financial distress, and company performance on earnings management with audit quality as a moderating variable. Earnings management is measured by the EM proxy, corporate governance mechanisms are measured using two proxies, namely INSTOWN and OWONCON, for financial distress measured using the DER ratio, company performance is measured by TOBIN'S Q and the audit quality moderating variable is measured by BIG4. This study uses secondary data from 385 companies in the ASEAN 5 region, Australia, New Zealand and South Korea engaged in the Industrial sector. Using purposive sampling method, this study shows the positive effect of INSTOWN and the negative effect of OWNCON on earnings management. DER has a negative effect on earnings management which indicates that companies do not carry out earnings management when in difficult conditions, while TOBIN'S Q has a negative effect on earnings management. Audit quality as a moderating variable is unable to moderate institutional ownership, ownership concentration, financial distress and company performance. This study has theoretical implications for adding empirical evidence with related research and for companies, this conclusion emphasizes the need for good governance, prudent financial management, and high audit quality in managing risk and building stakeholder trust.

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