PENGARUH KARAKTERISTIK TIM MANAJEMEN PUNCAK TERHADAP MANAJEMEN LABA DENGAN KUALITAS AUDIT SEBAGAI VARIABEL PEMODERASI

Authors

  • Achmad Zwageri Universitas Brawijaya

DOI:

https://doi.org/10.22219/jaa.v3i2.11987

Keywords:

Audit Quality, Characteristics Of The Top Management Team, Earning Management, Upper Echelon Theory

Abstract

The purpose of this study is to analyze; the influence of the characteristics of the top management team on earnings management with audit quality as a moderating variable. The research sample was selected using a purposive method. The research method used is hypothesis testing, and the analysis model of this study uses a moderation regression analysis (MRA). The results showed that the characteristics of top management namely knowledge and tenure had a negative influence on earnings management, and on audit quality as a moderating factor not proven to strengthen its influence on earnings management.

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Published

2020-11-30

Issue

Vol. 3 No. 2 (2020): Jurnal Akademi Akuntansi (JAA)

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Copyright (c) 2020 Achmad Zwageri

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