The Effects of External Audit, Independent Commissioner, and Firm Size on Earnings Management

DOI

10.2991/aebmr.k.220501.050How to use a DOI?

Keywords

External Audit; Independent Commissioner; Firm Size; Earnings Management

Abstract

This research aimed to examine the effects of external audit variables, independent commissioners, and firm size on earnings quality among manufacturing companies during the period of 2017-2019. Discretionary accruals are taken as a proxy for earnings quality, because those are components of accruals that can be regulated and engineered according to managerial policies so that they can have a direct impact on earnings quality. The sample of this study amounted to 181 data. Data was obtained using the Statistical Package for Social Sciences (SPSS) software for Windows version 22.0, As the results of this research, External Audit has a significant effect on earnings quality, Independent Commissioners has no significant effect on earnings quality, and Firm Size has no significant effect on earnings quality as well.

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.

Download article (PDF)

TY  - CONF
AU  - Michelle Kristian T.
AU  - Halim Putera Siswanto
PY  - 2022
DA  - 2022/05/11
TI  - The Effects of External Audit, Independent Commissioner, and Firm Size on Earnings Management
BT  - Proceedings of the tenth International Conference on Entrepreneurship and Business Management 2021 (ICEBM 2021)
PB  - Atlantis Press
SP  - 330
EP  - 337
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.220501.050
DO  - 10.2991/aebmr.k.220501.050
ID  - T.2022
ER  -