KONEKSI POLITIK, KOMPENSASI EKSEKUTIF, FINANCIAL DISTRESS, KUALITAS AUDIT, DAN MANAJEMEN LABA : STUDI INDONESIA VS THAILAND

Buletin Studi Ekonomi Pub Date : 2023-02-08 DOI:10.24843/bse.2023.v28.i01.p03

A. Apsari, Ni Ketut Rasmini

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Abstract

This study aims to obtain empirical evidence regarding the effect of political connections, executive compensation, and financial distress on earnings management with audit quality as a moderating variable in Indonesia and Thailand. This study took place in manufacturing companies listed on the Indonesia Stock Exchange (IDX) and The Stock Exchange of Thailand for the 2016-2020 period with a total sample of 60 samples in Indonesia and 65 samples in Thailand, which were taken using a purposive sampling method. This study uses panel data regression with the STATA application. The results show that political connections in Indonesia and Thailand, as well as executive compensation in Thailand have no effect on earnings management. Executive compensation in Indonesia, as well as financial distress in Indonesia and Thailand have a positive effect on earnings management. Audit quality can weaken the influence of political connections on management in Indonesia. Audit quality is not able to moderate political connections on earnings management in Thailand, executive compensation on earnings management in Indonesia and Thailand, and financial distress on earnings management in Indonesia and Thailand.

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政治联系、高管薪酬、财务压力、审计质量和利润管理:印尼对泰国的研究

本研究旨在以审计质量为调节变量，获取印尼和泰国政治关系、高管薪酬和财务困境对盈余管理影响的实证证据。本研究在2016-2020年期间在印度尼西亚证券交易所(IDX)和泰国证券交易所上市的制造公司中进行，总样本为印度尼西亚的60个样本和泰国的65个样本，采用有目的抽样方法。本研究采用面板数据回归与STATA应用程序。结果表明，印尼和泰国的政治关系以及泰国的高管薪酬对盈余管理没有影响。印度尼西亚的高管薪酬以及印度尼西亚和泰国的财务困境对盈余管理有积极影响。在印尼，审计质量可以削弱政治关系对管理层的影响。审计质量不能调节泰国盈余管理中的政治关系、印尼和泰国盈余管理中的高管薪酬以及印尼和泰国盈余管理中的财务困境。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Buletin Studi Ekonomi

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24 weeks