The Effect of Earning Management and Credit Risk on Audit Opinion with Firm Size as a Moderation Variable
Journal Title: Journal of Economics, Finance and Management Studies - Year 2025, Vol 8, Issue 02
Abstract
This study aims to prove and analyze the effect of earning management and credit risk on audit opinion with firm size as a moderating variable. This research was conducted on banking companies listed on the Indonesia Stock Exchange. This research used 28 banking companies, the sample was selected using the purposive sampling method. The data used is secondary data from the annual report of each company selected as a sample. The data used is from 2019 to 2022. The data analysis method used is binary logistic regression. Based on the results of the hypothesis testing, it was found that earning management had a negative and significant effect on the audit opinion received by banking companies on the Indonesia Stock Exchange, at the hypothesis testing stage it was also found that company size did not have a significant effect on audit opinion, in addition, after the moderation test was carried out, it was found that company size was able to moderate the relationship between earning management and audit opinion, with a weakening moderation nature, but company size did not moderate the relationship between credit risk and audit opinion in banking companies listed on the Indonesia Stock Exchange
Authors and Affiliations
Sonya , Ratna Mappanyukki,
Keywords
Related Articles
- EP ID EP759137
- DOI 10.47191/jefms/v8-i2-19
- Views 20
- Downloads 0
The Effect of Intellectual Capital, Firm Size, and Capital Structure on Financial Performance Mediated by Exchange Rate in Personal Care and Household Companies
This study aims to examine the effect of intellectual capital (VAICTM), firm size (Ln(TA)), and capital structure (DER) on financial performance (ROA) mediated by exchange rate in personal care and household companies li...
Free Trade Agreements: Opportunity or Threat to the Moroccan Economy?
The world has witnessed a gradual Evolution of international trade for about a century. Since the establishment of the World Trade Organization (WTO) in 1995, trade openness has become an inevitable choice for countries...
Exploring the Mediating Effect of Social Media Perception on Green Beauty Products Purchase Intention: The Evidence from Indonesia
Amidst the growing beauty industry in Indonesia, several local beauty brands have embraced the theme of sustainable beauty or produced environmentally friendly beauty products to reduce pollution impact and pay closer at...
Company Value is Influenced by Intellectual Capital, Funding Decisions, and Investment Decisions: Telecommunications Sub Sector Companies on the Indonesia Stock Exchange for The 2014-2021 Period
This study aims to determine the effect of Intellectual Capital, Funding Decisions, and Investment Decisions on Firm Value. The dependent variable in this study is Firm Value proxied by Tobin's Q model. The independent v...
Building Strawberry Generation Trust: #RepairYourSkinBarrier
The phenomenon of digital marketing development has presented a new strategy in building consumer trust, especially for the Strawberry Generation who are known to be selective in choosing skincare products. The #RepairYo...