文章基本信息

标题：Audit Decision: Interaction between Earnings Management and Audit Specialization
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作者：Yulius Kurnia Susanto ; Arya Pradipta ; Stephanie Esther 等
期刊名称：Academy of Accounting and Financial Studies Journal
印刷版ISSN：1096-3685
出版年度：2021
卷号：25
期号：1
页码：1-8
语种：English
出版社：The DreamCatchers Group, LLC
摘要：This research is purposed to get emperical evidence about the interaction influence of earnings management and audit specialization on audit decision. The population of this research are all manufacturing companies consistently listed and active in Indonesia Stock Exchange from the year of 2016 to 2018. This research uses 86 samples of manufacturing companies selected through purposive sampling method resulting in 258 data to be analyzed using binary logistic regression. The result of this study indicates that the interaction between earnings management and audit specialization influence positive and significant on audit decision. Investors can make the auditor decision and auditor specialization as a consideration in investing. Auditor specialization can detect earnings management and auditors tend to give qualified opinion. The company's goal to do earnings management is to obtain an unqualified opinion. Audit specialization can reveal the existence of earnings management and the company obtains qualified opinions. The longer the client is the tendency of the auditor to give an unqualified opinion. Auditors are more likely to provide qualified opinions on companies that lose.
关键词：Audit decision;earnings management;audit specialization;audit tenur