Earnings Management: An Analysis of Monitoring Mechanism, Financial Distress, and External Audit Quality (Empirical Study on Property, Real Estate, & Building Construction Companies Registered in Indonesia Stock Exchange Period 2018 – 2020)

Permatasari Putri, Indah and Afrizal, Afrizal and Wiralestari, Wiralestari (2022) Earnings Management: An Analysis of Monitoring Mechanism, Financial Distress, and External Audit Quality (Empirical Study on Property, Real Estate, & Building Construction Companies Registered in Indonesia Stock Exchange Period 2018 – 2020). INTERNATIONAL JOURNAL OF SOCIAL SCIENCE, INNOVATION AND EDUCATIONAL TECHNOLOGIES, 3 (12). pp. 191-205. ISSN 2717-7130

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Abstract

This study aims to examine the effect of supervisory mechanisms, financial distress, and external audit quality on earnings management. This study uses a sample of property, real estate, & building construction sector companies listed on the Indonesia Stock Exchange for the 2018 – 2020 period. The sampling technique used is purposive sampling. The sample used in this study amounted to 26 companies. The data analysis technique in this research is descriptive statistical test and PLS-SEM test which includes outer model test and inner model test. The software used to support data processing in this research is SmartPLS 3.3.9. The results of hypothesis testing indicate that financial distress has an effect on earnings management, while the supervisory mechanism and external audit quality have no effect on earnings management

Type:	Article
Subjects:	H Social Sciences > H Social Sciences (General)
Divisions:	Pascasarjana > Ilmu Akutansi
Depositing User:	Wiralestari
Date Deposited:	15 Nov 2022 01:41
Last Modified:	15 Nov 2022 01:41
URI:	https://repository.unja.ac.id/id/eprint/40899

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