Study of Earning Management and Audit Quality in Indonesia

Sari, Rika Puspita; Sari, Rida Perwita

doi:10.33005/ebgc.v1i2.23

Cited by 5 publications

(4 citation statements)

References 20 publications

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“…The study by Lu (2017) found that 73.9% of all sampled companies were involved in earning management by inflating their incomes. The quality of audit has been found to have a positive and significant effect on earning management as per the study by Sari and Sari (2019) undertaken in Indonesia.…”

Section: Literature Reviewmentioning

confidence: 84%

Earning Management: Analysis of Non-Banking Firms Listed in Nairobi Securities Exchange using Beneish M-Score and Altman Z-Score.

Nyakarimi¹

2021

IJARAFMS

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Earning management or manipulation has been that has been used for a long time by the management of various firms to adjust financial reports to meet certain objectives. This practice has been used even for fraudulent and selfish activities. The purposes of the research were to ascertain the levels of earning manipulations and financial distress of non-banking firms listed in Nairobi securities exchange. The latest financial statements were used as the source of information. The Beneish five-variable model was used to determine the presence of earning manipulations. Altman's Z-Score was used to test the financial distress. The analysis revealed that 58.3% of the firms were not involved in earning manipulations. Further data showed that 41.7% of the analysed firms were in financial distress. The study recommends restitutions by fraud perpetrators through earning manipulations, change of auditors approach to certification of financial reports by including ratios calculations and financial bailout by the government and owners of the businesses in case of financial distress based on economic hardships.

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Section: Literature Reviewmentioning

confidence: 84%

Earning Management: Analysis of Non-Banking Firms Listed in Nairobi Securities Exchange using Beneish M-Score and Altman Z-Score.

Nyakarimi¹

2021

IJARAFMS

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“…Pentingnya kualitas audit ini telah ditekankan oleh beberapa penelitian (Hariady & Haryanto, 2017;Susilawati, 2015;Tjan, 2020), yang menyoroti peranannya dalam mengevaluasi dan mengidentifikasi pelanggaran yang mungkin terjadi. Kualitas audit juga menjadi krusial bagi Kantor Akuntan Publik dalam mempertahankan kepercayaan masyarakat terhadap profesi akuntan public (Djatmiko & Rizkina, 2014;Sari & Hariadi, 2019).…”

Section: Pendahuluanunclassified

Pengaruh Prosedur, Fee Dan Profesionalisme Audit Terhadap Kualitas Audit Dengan Remote Audit Sebagai Variabel Moderasi Studi Empiris Pada Kantor Akuntan Publik Di Jakarta Selatan

Risdiana,

Asmanah,

Hakim

2024

Transekonomika

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This study aims to determine Procedures, Audit Fees and Professionalism on Audit Quality with Remote Audit Moderating Variables (Study at Public Accounting Firm in South Jakarta). This research method is included in quantitative research with the type of primary data source and uses attribution theory and positive accounting theory. The population in this study were public accounting firms in the South Jakarta area and the samples in this study were partners, supervisors, managers and seniors who worked at public accounting firms in the South Jakarta area. The number of samples in this study were 92 respondents. Data analysis in this study used the SmartPLS (Partial Least Square) Version 4.0 data analysis method. Procedures have a significant effect on audit quality, audit fees have a significant effect on audit quality, and professionalism has a significant effect on audit quality. Meanwhile, remote audit has no significant effect on moderating the relationship between procedures and audit quality, remote audit is unable to moderate the relationship between audit fees and audit quality. In addition, remote audit is able to moderate the relationship between professionalism and audit quality.

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“…In the comparison of the two models, the algorithm on the chi-squared test is better or more satisfying if the resulting X 2 value is low; the smaller the X 2 value, the better and more accepted model [20].…”

Section: Goodness Of Fitmentioning

confidence: 99%

Application of algorithm model for estimating shallow-water bathymetry in Tidung Island, Seribu Island using sentinel-2A satellite image

Maulidya,

Arhatin,

Susilo

2023

IOP Conf. Ser.: Earth Environ. Sci.

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The comparison and application of log-linear transformed and log-ratio transformed algorithm models to produce shallow marine bathymetry maps on Tidung Island, Seribu Islands, and Jakarta are still not widely studied. This study aims to compare and apply the better algorithm model in mapping shallow water bathymetry on Tidung Island, Seribu Islands. The goodness of fit tests (determination test and chi-squared test) are used to see the level of suitability of the model in mapping shallow water bathymetry. The result shows that there is a tendency for the log-ratio transformed algorithm to be the better model compared to the other algorithm for mapping bathymetry in Tidung Island, Seribu Islands, with a determination value (R2) of 0.58 and a chi-squared (X2) value of 2.08. In contrast, the log-linear transformed model has an R2 value of 0.57 and X2 of 2.17. This result is in accordance with the initial study of ocean color remote sensing (OCRS) development. The log-ratio transformed algorithm is therefore used to map shallow water bathymetry on Tidung Island, Seribu Islands, using the combination of blue, green, and hand a range of 0 – 6 meters.

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Study of Earning Management and Audit Quality in Indonesia

Cited by 5 publications

References 20 publications

Earning Management: Analysis of Non-Banking Firms Listed in Nairobi Securities Exchange using Beneish M-Score and Altman Z-Score.

Earning Management: Analysis of Non-Banking Firms Listed in Nairobi Securities Exchange using Beneish M-Score and Altman Z-Score.

Pengaruh Prosedur, Fee Dan Profesionalisme Audit Terhadap Kualitas Audit Dengan Remote Audit Sebagai Variabel Moderasi Studi Empiris Pada Kantor Akuntan Publik Di Jakarta Selatan

Application of algorithm model for estimating shallow-water bathymetry in Tidung Island, Seribu Island using sentinel-2A satellite image

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