文章基本信息

标题：The Effect of Disclosure of Financial Report and Managerial Ability on Earnings Management with Audit Quality as a Moderating Variable
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作者：Luh Gita Andini Artika Putri ; I. D. G. Dharma Suputra
期刊名称：Research Journal of Finance and Accounting
印刷版ISSN：2222-1697
出版年度：2019
卷号：10
期号：2
页码：32-39
DOI：10.7176/RJFA/10-2-04
出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：This study aim to obtain empirical evidence about the effect of disclosure of financial report and managerial ability on earnings management with audit quality as a moderating variable. This research was conducted for the period of 2012 – 2016, with a sample of 375 observing companies. The measurement of disclosure of financial report can be proxied by a disclosure index consisting of 33 voluntary disclosure items. Managerial ability used measurement of Data Envelopment Analysis (DEA). Audit quality used measurement of perceptions of the quality of financial reports auditor by Big Four accounting firms or non-Big Four accounting firms. The last, earning management used Jones’s modefication measurement. The analysis used Moderated Regression Analysis (MRA). The test result shows that disclosure of financial report has an effect on earnings management, but had not significant effect to managerial ability. Futhermore, audit quality is moderated the effect of disclosure of financial report on earnings management, but is not able to moderate the relationship between managerial ability and earnings management.
关键词：disclosure of financial report; managerial ability; audit quality; and earnings management.