Main Article Content
This study aims to determine the factors that affect earnings management in corporate reporting on companies listed on the Indonesia Stock Exchange in 2014-2016. The variables used in this study are auditor switching, big-four KAP, audit committee independence, firm size, and profitability. The research sample is 70 companies listed in Indonesia Stock Exchange (BEI) 2014-2016 periods. The sampling technique is random sampling.
The result shows that KAP Big-Four, Komite Audit Indipendence and firm size have a positive effect on earnings management. While, auditor switching and profitability have no impact on earnings management
Most read articles by the same author(s)
- Hilda Hilda Mary, Nila Pratiwi, Dewi Andromeda, PENGARUH UKURAN DEWAN DIREKSI, STRUKTUR MODAL DAN KEBIJAKAN DEVIDEN TERHADAP NILAI PERUSAHAAN , Jurnal Ekobistek: Vol 8 No 2 (2019): EKOBISTEK