Pengaruh Kualitas Audit Dan Ukuran Perusahaan Terhadap Manajemen Laba (Studi Kasus Pada Perusahaan Perbankan Yang Terdaftar Di BEI)

Abstract

This study investigates the influence of audit quality and company size on earnings management practices in banking companies listed on the Indonesia Stock Exchange (IDX). The research adopts a case study approach to analyze data from the banking companies under study. The data analysis method employs a quantitative approach, utilizing regression as the main analytical tool. The results indicate that audit quality does not significantly influence earnings management, evidenced by a significance value 0.357>0.05. Similarly, firm size also does not significantly impact earnings management practices in banking companies, with a significance value 0.868>0.05. Overall, both audit quality and firm size do not have a significant combined effect on earnings management, as indicated by a significance value 0.849>0.05.