PENGARUH MENAJEMEN LABA PADA RETURN SAHAM DENGAN KUALITAS AUDIT DAN CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI

PENGARUH MENAJEMEN LABA PADA RETURN SAHAM DENGAN KUALITAS AUDIT DAN CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI

The effort in maximizing the return is the main purpose of a company. This is because a high return reflects the company's ability to generate profits. The purpose of this study was to determine the effect of earning management in stock returns with the quality of the audit and corporate govern...

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Bibliographic Details
Main Authors: Ni Putu Ayu Desy Indrayanti, Made Gede Wirakusuma
Format: Article
Language:Indonesian
Published: Universitas Udayana 2017-08-01
Series:E-Jurnal Akuntansi
Subjects:
earning management, audit quality, corporate governance and stock returns
Online Access:https://ojs.unud.ac.id/index.php/Akuntansi/article/view/27634
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spelling doaj-f37e9fbbb716422ca84bc3d2ce3a9cb42020-11-25T00:03:44ZindUniversitas UdayanaE-Jurnal Akuntansi2302-85562017-08-011762179027634PENGARUH MENAJEMEN LABA PADA RETURN SAHAM DENGAN KUALITAS AUDIT DAN CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASINi Putu Ayu Desy Indrayanti0Made Gede Wirakusuma1Fakultas Ekonomi dan Bisnis Universitas UdayanaFakultas Ekonomi dan Bisnis Universitas UdayanaThe effort in maximizing the return is the main purpose of a company. This is because a high return reflects the company's ability to generate profits. The purpose of this study was to determine the effect of earning management in stock returns with the quality of the audit and corporate governance as moderating variables.The study was conducted on all companies listed in Indonesia Stock Exchange 2011-2015 with a total population of 2422 companies. Samples were obtained by 28 companies with a total of 80 observations using non-probability sampling with purposive sampling technique. Moderated regression method was used in analyzing the data.The analysis found that earning management has no effect on stock returns. The audit quality able to moderate the effect of earning management in stock returns. Corporate governance is not able to moderate the effect of earning management in stock returns.https://ojs.unud.ac.id/index.php/Akuntansi/article/view/27634earning management, audit quality, corporate governance and stock returns
collection DOAJ
language Indonesian
format Article
sources DOAJ
author Ni Putu Ayu Desy Indrayanti
Made Gede Wirakusuma
spellingShingle Ni Putu Ayu Desy Indrayanti
Made Gede Wirakusuma
PENGARUH MENAJEMEN LABA PADA RETURN SAHAM DENGAN KUALITAS AUDIT DAN CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI
E-Jurnal Akuntansi
earning management, audit quality, corporate governance and stock returns
author_facet Ni Putu Ayu Desy Indrayanti
Made Gede Wirakusuma
author_sort Ni Putu Ayu Desy Indrayanti
title PENGARUH MENAJEMEN LABA PADA RETURN SAHAM DENGAN KUALITAS AUDIT DAN CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI
title_short PENGARUH MENAJEMEN LABA PADA RETURN SAHAM DENGAN KUALITAS AUDIT DAN CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI
title_full PENGARUH MENAJEMEN LABA PADA RETURN SAHAM DENGAN KUALITAS AUDIT DAN CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI
title_fullStr PENGARUH MENAJEMEN LABA PADA RETURN SAHAM DENGAN KUALITAS AUDIT DAN CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI
title_full_unstemmed PENGARUH MENAJEMEN LABA PADA RETURN SAHAM DENGAN KUALITAS AUDIT DAN CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI
title_sort pengaruh menajemen laba pada return saham dengan kualitas audit dan corporate governance sebagai variabel pemoderasi
publisher Universitas Udayana
series E-Jurnal Akuntansi
issn 2302-8556
publishDate 2017-08-01
description The effort in maximizing the return is the main purpose of a company. This is because a high return reflects the company's ability to generate profits. The purpose of this study was to determine the effect of earning management in stock returns with the quality of the audit and corporate governance as moderating variables.The study was conducted on all companies listed in Indonesia Stock Exchange 2011-2015 with a total population of 2422 companies. Samples were obtained by 28 companies with a total of 80 observations using non-probability sampling with purposive sampling technique. Moderated regression method was used in analyzing the data.The analysis found that earning management has no effect on stock returns. The audit quality able to moderate the effect of earning management in stock returns. Corporate governance is not able to moderate the effect of earning management in stock returns.
topic earning management, audit quality, corporate governance and stock returns
url https://ojs.unud.ac.id/index.php/Akuntansi/article/view/27634
work_keys_str_mv AT niputuayudesyindrayanti pengaruhmenajemenlabapadareturnsahamdengankualitasauditdancorporategovernancesebagaivariabelpemoderasi
AT madegedewirakusuma pengaruhmenajemenlabapadareturnsahamdengankualitasauditdancorporategovernancesebagaivariabelpemoderasi
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