The Effect of Audit Quality, Audit Independence, and Audit Committee's Effectiveness on Earnıngs Management (Empirical Study of Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange in 2019 – 2022)

Malau, Melinda and Nauly, Fellicia Ross and Sumanti, Isti Hana and Soli, Dessy Yansanita (2023) The Effect of Audit Quality, Audit Independence, and Audit Committee's Effectiveness on Earnıngs Management (Empirical Study of Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange in 2019 – 2022). In: International CEO (Communication, Economics, Organization) Social Sciences Congress. NCM Publishing House, USA, pp. 203-211. ISBN 978-605-73822-9-0

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Abstract

This research is aimed to know whether audit quality, audit independence, and audit committee’s effectiveness on earnings management. The method of this research is quantitative research by using multiple linear regression analysis. This research used secondary data taken from financial statement and auditor’s report of a company and stock prices data. The sample of this research is 44 sample in Indonesia Stock Exchange 2019 – 2022. This research using SPSS tools. The result shows audit quality has significant effect on earnings management, whereas audit independence and audit committee effectiveness haven’t significant effect on earnings management, and the result shows of audit quality, audit independence, and audit committee’s effectiveness have a simultaneous effect on earnings management. Keywords: Audit Quality, Audit Independence, Audit Committee’s Effectiveness, Earnings Management.

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