Pengaruh Financial Distress, Implementasi IFRS, Kualitas Audit, dan Kepemilikan Asing terhadap Manajemen Laba dengan Good Corporate Governance sebagai Variabel Moderasi

Abstract

This study uses a research model to obtain empirical evidence about the effects of financial distress, ifrs implementation, audit quality, and foreign ownership of earnings management with good corporate governance as a moderating variable. The study population used LQ45 companies listed on the Indonesia Stock Exchange in the period 2016 - 2018. Based on sampling using a purposive sampling method, the samples used in this study were 33 companies with a period of 3 years producing 99 samples. Data analysis was performed with descriptive statistical analysis, and moderated regression analysis (MRA) with SPSS version 25. The results of the study concluded that financial distress has a positive effect on earnings management, ifrs implementation has a positive effect on earnings management, audit quality has a positive effect on earnings management and foreign ownership no effect on earnings management. Good corporate governance is not able to moderate the effect of financial distress on earnings management, the effect of the implementation of IFRs on earnings management, the effect of audit quality on earnings management and the effect of foreign ownership on earnings management.