The Effect of Director's Remuneration, Audit Fee, and Director's Expertise on Earnings Management with Sales Growth as Moderating Variable
This study examines the factors influencing earnings management practices in state-owned companies and their subsidiaries on the Indonesia Stock Exchange. The samples used in this study were nine state-owned companies and subsidiaries listed on the IDX for 2013-2019, totaling 63 samples. The analyt...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Ikatan Akuntan Indonesia
2022-01-01
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| Series: | The Indonesian Journal of Accounting Research |
| Subjects: | |
| Online Access: | https://ijar-iaikapd.or.id/index.php/ijar/article/view/581 |
| _version_ | 1797978022405472256 |
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| author | Septiana Indrawati Dwi Asih Surjandari |
| author_facet | Septiana Indrawati Dwi Asih Surjandari |
| author_sort | Septiana Indrawati |
| collection | DOAJ |
| description | This study examines the factors influencing earnings management practices
in state-owned companies and their subsidiaries on the Indonesia Stock Exchange. The samples used in this study were nine state-owned companies and subsidiaries listed on the IDX for 2013-2019, totaling 63 samples. The analytical tool used to analyze the hypothesis is Eviews 11.0. The results showed that the director's expertise significantly positively affects earnings management. However, the director's remuneration and audit fee do not affect earnings management. Sales growth did not moderate the relationship between director remuneration, audit fees, and the director's expertise in earnings management. This research has important implications for building informal control over an action that the directors will take through the perspective of religiosity in influencing the behavior and decisions that the directors will take. |
| first_indexed | 2024-04-11T05:16:21Z |
| format | Article |
| id | doaj.art-7df2daa3d5644b3785bf14354e4a5aae |
| institution | Directory Open Access Journal |
| issn | 2086-6887 2655-1748 |
| language | English |
| last_indexed | 2024-04-11T05:16:21Z |
| publishDate | 2022-01-01 |
| publisher | Ikatan Akuntan Indonesia |
| record_format | Article |
| series | The Indonesian Journal of Accounting Research |
| spelling | doaj.art-7df2daa3d5644b3785bf14354e4a5aae2022-12-24T08:48:42ZengIkatan Akuntan IndonesiaThe Indonesian Journal of Accounting Research2086-68872655-17482022-01-0125111714610.33312/ijar.581The Effect of Director's Remuneration, Audit Fee, and Director's Expertise on Earnings Management with Sales Growth as Moderating VariableSeptiana Indrawati0Dwi Asih Surjandari1Universitas Mercu BuanaUniversitas Mercu BuanaThis study examines the factors influencing earnings management practices in state-owned companies and their subsidiaries on the Indonesia Stock Exchange. The samples used in this study were nine state-owned companies and subsidiaries listed on the IDX for 2013-2019, totaling 63 samples. The analytical tool used to analyze the hypothesis is Eviews 11.0. The results showed that the director's expertise significantly positively affects earnings management. However, the director's remuneration and audit fee do not affect earnings management. Sales growth did not moderate the relationship between director remuneration, audit fees, and the director's expertise in earnings management. This research has important implications for building informal control over an action that the directors will take through the perspective of religiosity in influencing the behavior and decisions that the directors will take.https://ijar-iaikapd.or.id/index.php/ijar/article/view/581director remunerationaudit feedirector expertisesales growthearnings managemen |
| spellingShingle | Septiana Indrawati Dwi Asih Surjandari The Effect of Director's Remuneration, Audit Fee, and Director's Expertise on Earnings Management with Sales Growth as Moderating Variable The Indonesian Journal of Accounting Research director remuneration audit fee director expertise sales growth earnings managemen |
| title | The Effect of Director's Remuneration, Audit Fee, and Director's Expertise on Earnings Management with Sales Growth as Moderating Variable |
| title_full | The Effect of Director's Remuneration, Audit Fee, and Director's Expertise on Earnings Management with Sales Growth as Moderating Variable |
| title_fullStr | The Effect of Director's Remuneration, Audit Fee, and Director's Expertise on Earnings Management with Sales Growth as Moderating Variable |
| title_full_unstemmed | The Effect of Director's Remuneration, Audit Fee, and Director's Expertise on Earnings Management with Sales Growth as Moderating Variable |
| title_short | The Effect of Director's Remuneration, Audit Fee, and Director's Expertise on Earnings Management with Sales Growth as Moderating Variable |
| title_sort | effect of director s remuneration audit fee and director s expertise on earnings management with sales growth as moderating variable |
| topic | director remuneration audit fee director expertise sales growth earnings managemen |
| url | https://ijar-iaikapd.or.id/index.php/ijar/article/view/581 |
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