MULYANI, WATI and ZULFIKAR, Rudi and Yulianto, Agus Sholikhan (2022) Earnings management: The role of monitoring and the implications on audit opinion. INNOVATIONS (69). pp. 84-95.

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Abstract

Abstract—This study aims to determine and analyze the role of corporate governance monitoring proxied by the board of commissioners, independent commissioners, and audit committees on earnings management and the implications of earnings management on going concern audit opinions on life insurance companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020 for 3 years. The sample selection used purposive sampling, namely the sampling method based on certain criteria so that 69 samples were obtained from all life insurance companies. This study aims to detect earnings management variables using the Kasznik (1999) model. The analytical method used in this study is a multiple regression analysis and logistic regression using the SPSS (statistical product and service solution) version 25.0 program. The results from corporate governance, it can be shown that the board of commissioners, independent commissioners and audit committees have no effect on earnings management, while the audit committee has no effect on earnings management. Although the audit committee has a significant effect on earnings management, it has not succeeded in suppressing earnings management. The last, earnings management has an effect on going concern audit opinion Keywords—1.Board of Commissioners;2. Independent Commissioner; 3. Audit Committee; 4. Earnings Management; 5. Audit Opinion Going Concern

Item Type:	Article
Uncontrolled Keywords:	Board of Commissioners;2. Independent Commissioner; 3. Audit Committee; 4. Earnings Management; 5. Audit Opinion Going Concern
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce H Social Sciences > HF Commerce H Social Sciences > HG Finance
Divisions:	08-Pascasarjana 08-Pascasarjana > 62101-Magister Akuntansi
Depositing User:	Perpustakaan Pusat
Date Deposited:	22 Jul 2022 14:15
Last Modified:	22 Jul 2022 14:15
URI:	http://eprints.untirta.ac.id/id/eprint/14705

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