印尼盈利管理模式的构建

Abdul Halim
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引用次数: 0

摘要

本研究旨在构建一个以审计质量和审计委员会为自变量,职业承诺为调节变量,盈余管理为因变量的盈余管理模型。本研究的人口包括:第一,2022年制造业公司在IDX上的财务报告,共有193家公司。其次,有193名会计师负责审计公司的财务报表。然后,根据Ferdinand公式(2018)确定样本数量,然后随机抽样,每个数据130个。主要数据以审计质量和职业承诺变量的形式,通过谷歌表格向作为调查对象的会计师发送调查问卷。二级数据以公司财务报表和审计委员会的形式通过访问idx.co.id收集。数据收集完成后,用偏最小二乘法进行分析。在分析之前,首先测试:效度、信度、线性度和拟合优度。采用t检验对假设进行检验。结果证明,盈余管理模型是由:第一,审计质量和审计委员会作为能够减少盈余管理实践的自变量构建的。第二,专业承诺作为调节因子可以强化审计质量与审计委员会和盈余管理之间的负向关系。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Construction of Profit Management Model in Indonesia
This study aims to construct a model of earnings management consisting of: audit quality and audit committee as independent variables, professional commitment as moderating variables and earnings management as the dependent variable. The population of this study includes: first, the financial reports of manufacturing companies on the IDX in 2022 totaling 193 companies. Second, there are 193 public accountants who audit the company's financial statements. Then, the number of samples was determined by the Ferdinand formula (2018), then taken by random sampling to obtain 130 data each. Primary data in the form of audit quality and professional commitment variables were obtained by sending questionnaires to public accountants as respondents via the Google form. Secondary data in the form of the company's financial statements and the audit committee were collected by accessing idx.co.id. After the data is collected, it is then analyzed with Partial Least Square. Before being analyzed, first tested: validity, reliability, linearity, and goodness of fit. The hypothesis was tested by t-test. The results prove that the earnings management model is constructed by: first, audit quality and audit committee as independent variables capable of reducing earnings management practices. Second, professional commitment as a moderator can strengthen the negative relationship between audit quality and audit committees and earnings management.
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