Effect of Company Age, Audit Quality, Leverage and Profitability on Earnings Management

Abstract

This research aims to test the impact of Company Age, Audit Quality, Leverage and Profitability on Earnings management on Indonesian Stock Exchange-listed Retail and Wholesale Trading Companies for the years 2016-2020. The study used data obtained from financial statements. The trade sector, which is listed on the Indonesia Stock Exchange, is the focus population for this study. The sample selection technique used is purposive sampling with several criteria that have been determined, the sample data obtained by 18 companies with the period 2016-2020. SPSS version 25 was utilized for data analysis, and the traditional assumption test of heteroskedasticity multicollinierity, normality test, correlation and determination coefficient test, simultaneous test, and partial test were used. This research showed that company age had a significant positive impact on earnings management, audit quality had a significant negative impact on earnings management, leverage had no significant impact on earnings management and profitability had a positive impact on earnings management.

The Effect of Tax Planning, Capital Intensity and Earning Power On Earning Management with Institutional Ownership As A Moderating Variable

“…This is because a company that has been established for a long time is considered to provide a greater profit margin compared to a newly established company. As Time goes by (Kalbuana, Suryati, & Pertiwi, 2022) Hypothesis Development Tax Planning and Earnings Management (Prasetyo et al, 2019) states that there is a positive influence of tax planning on earning management, meaning that the higher the tax planning, the higher the probability of earning management. Companies that have gone public tend to have a high profile than companies that have not yet gone public, so companies want to display the company's performance results as well as possible.…”

“…The measurement of the company's age using a ratio scale with the company's umuer variable proxy was taken from the research of (Kalbuana et al, 2022).…”

The Effect of Political Connection, Independent Commissioners And Sales Growth On Earning Management with Company Size as A Moderating Variable

“…Investors assume that a long-established company has a larger profit margin compared to a newly established company. Companies that have been established for a long time have experience that makes them learn better so that they get bigger margins (Kalbuana, Suryati, & Pertiwi, 2022) Leverage is the ability of a company to use funds that have a fixed load or debt effectively so that it can obtain an optimal level of operating income. The use of leverage will reduce shareholder profits if the company's fixed costs are less profitable.…”

Pengaruh Kompetensi, Pengembangan Karir dan Sarana Prasarana terhadap Kinerja Dosen

“…Pendekatan penelitian yang digunakan dalam penelitian ini yaitu penelitian kuantitatif dengan pendekatan asosiatif. Metode penelitian asosiatif bertujuan mengetahui pengaruh atau hubungan antara dua variabel atau lebih ( Dewi et al, 2021;Kalbuana, Suryati dan Pertiwi, 2022). Penelitian ini meliputi tiga variabel bebas kompetensi, pengembangan karir dan fasilitas sarana dan prasarana, serta satu variabel terikat yaitu kinerja dosen.…”

“…Widagdo, Kalbuana dan Yanti, 2020;Yulistian, Kalbuana dan R., 2020;Christelia et al, 2021;Hendriarto et al, 2021;B. Prasetyo et al, 2021;Kalbuana, Suryati dan Pertiwi, 2022;Kusiyah, Kalbuana dan Rusdiyanto, 2022). Penelitian kuantitatif adalah penelitian dengan memperoleh data yang berupa rangkaian atau kumpulan angka-angka, yang dilakukan secara hati-hati dan sistematis (Arnas…”