{"title":"收益审计和管理质量对企业价值的影响","authors":"Anthony Holly, Robert Jao, Natalya Thody","doi":"10.52421/fintax.v3i2.416","DOIUrl":null,"url":null,"abstract":"The purpose of this study is to investigate the effect of audit quality and earnings management on firm value. The population used is all manufacturing companies in the consumer goods industry sector listed on the IDX with the 2018-2020 research period. The number of samples used is 103 companies selected using purposive sampling method and using secondary data. The analytical method used is the multiple regression analysis. The results of the analysis show that audit quality has a significant negative effect on earnings management. Earnings management has a significant positive effect on firm value. Audit quality has a significant positive effect on firm value.","PeriodicalId":437545,"journal":{"name":"Journal of Financial and Tax","volume":"58 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Pengaruh Kualitas Audit Dan Manajemen Laba Terhadap Nilai Perusahaan\",\"authors\":\"Anthony Holly, Robert Jao, Natalya Thody\",\"doi\":\"10.52421/fintax.v3i2.416\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The purpose of this study is to investigate the effect of audit quality and earnings management on firm value. The population used is all manufacturing companies in the consumer goods industry sector listed on the IDX with the 2018-2020 research period. The number of samples used is 103 companies selected using purposive sampling method and using secondary data. The analytical method used is the multiple regression analysis. The results of the analysis show that audit quality has a significant negative effect on earnings management. Earnings management has a significant positive effect on firm value. Audit quality has a significant positive effect on firm value.\",\"PeriodicalId\":437545,\"journal\":{\"name\":\"Journal of Financial and Tax\",\"volume\":\"58 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-09-26\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Journal of Financial and Tax\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.52421/fintax.v3i2.416\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Financial and Tax","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.52421/fintax.v3i2.416","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Pengaruh Kualitas Audit Dan Manajemen Laba Terhadap Nilai Perusahaan
The purpose of this study is to investigate the effect of audit quality and earnings management on firm value. The population used is all manufacturing companies in the consumer goods industry sector listed on the IDX with the 2018-2020 research period. The number of samples used is 103 companies selected using purposive sampling method and using secondary data. The analytical method used is the multiple regression analysis. The results of the analysis show that audit quality has a significant negative effect on earnings management. Earnings management has a significant positive effect on firm value. Audit quality has a significant positive effect on firm value.
求助内容：
应助结果提醒方式：
京公网安备 11010802042870号
