Auditor quality and real earning management of state-owned enterprises in Indonesia
نویسندگان
چکیده
Purpose. The study aims to examine the effect of auditor quality on real activity manipulation.
 Result. population is 20 state-owned enterprises (SOEs) listed Indonesia Stock Exchange for period 2018–2020. Using purposive sampling method, 57 observations specified were obtained. Next, we used a linear regression model as method. results showed that had no manipulation through abnormal Operating Cash Flow (CFO), Production Costs (PROD) and Discretionary Expenses (DISC). Auditor has CFO. This because auditor’s independence attitude decreases which causes management manipulate activities CFO, namely by increasing company’s sales value. PROD. qualified in company only formality provide assurance eyes investors good condition. So, will PROD, production. DISC. client’s accounting flexibility from auditors hampered, where change earnings using DISC, reducing discretionary costs.
 Scientific novelty. research based application already known methodology design developed Sanjaya, difference this SOEs object. Moreover, employed different prior are year 2018 2020. Also, uses agency theory information asymmetry between principal agent, overall indicates certain novelty our work.
 Practical useful assessing credibility financial statements reduce risks occur such Prospects its development expanding adding objects years, well variables.
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ژورنال
عنوان ژورنال: Journal of Innovations and Sustainability
سال: 2022
ISSN: ['2367-8127', '2367-8151']
DOI: https://doi.org/10.51599/is.2022.06.03.02