The Effect of Industrial-Specialized Auditors, Financial Performance, and Corporate Diversification on Earnings Management

DOI

10.2991/aebmr.k.220501.015How to use a DOI?

Keywords

Earnings management; auditor size; industrial-specialized auditors; corporate diversification

Abstract

The aim of this research was to test the factors that may affect earnings management such as auditor size, industrial-specialized auditors, financial performance, corporate diversification, audit tenure, board of director size, and managerial ownership. The object used in this research was the observed data of non-financial companies listed in the Indonesia Stock Exchange (IDX) during 2017 – 2019. There were 297 samples that had been used as the data of this research, which fulfilled the research criteria. In this research, earnings management was measured using the modified model of Jones. Data samples were selected by purposive-sampling method and multiple-regression analysis was used to analyze the data. The results of this research show that auditor size, industrial-specialized auditors, and corporate diversification have effects on earnings management. Meanwhile the variables of financial performance, audit tenure, board of director size, and managerial ownership do not have any effect on earnings management.

Copyright

© 2022 The Authors. Published by Atlantis Press International B.V.

Open Access

This is an open access article distributed under the CC BY-NC 4.0 license.

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TY  - CONF
AU  - Novita Sari Dewi
AU  - Widyawati Lekok
PY  - 2022
DA  - 2022/05/11
TI  - The Effect of Industrial-Specialized Auditors, Financial Performance, and Corporate Diversification on Earnings Management
BT  - Proceedings of the tenth International Conference on Entrepreneurship and Business Management 2021 (ICEBM 2021)
PB  - Atlantis Press
SP  - 87
EP  - 94
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.220501.015
DO  - 10.2991/aebmr.k.220501.015
ID  - Dewi2022
ER  -