Pengaruh Kesulitan Keuangan Terhadap Manajemen Laba dengan Internal Audit sebagai Variabel Pemoderasi

Devi Silviana; Elfina Astrella Sambuaga

doi:10.34149/jmbr.v19i1.311

Pengaruh Kesulitan Keuangan Terhadap Manajemen Laba dengan Internal Audit sebagai Variabel Pemoderasi

Devi Silviana - Universitas Pelita Harapan , & Universitas Pelita Harapan , &
Elfina Sambuaga - Universitas Pelita Harapan , & Universitas Pelita Harapan , &

Abstract

This study aims to provide empirical evidence regarding the effect of financial distress towards earnings management and the role internal audit as a moderating variable. This study uses all non-financial companies listed in Indonesia Stock Exchange during 2013-2019, totalled 1,442 observations. The results show that Distress1 proxied by z-score can reduce accrual and real earnings management practices, while D_Distress2 proxied by net working capital can increase accrual earnings management but reduce real earnings management practices. In addition, internal audit does not have a moderating role in weakening the effect of financial distress on earnings management but can reduce accrual and real earnings management practices.

Keywords

Accrual earnings management; real earnings management; financial distress; internal audit

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