PENGARUH FINANCIAL DISTRESS, GROWTH, BOARD INDEPENDENCE, AUDITOR SWITCHING, DAN AUDIT QUALITY TERHADAP REAL EARNINGS MANAGEMENT (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR BASIC INDUSTRY AND CHEMICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021)

Anggieta Rizka Ayu Zsabrina

Authors

Anggieta Rizka Ayu Zsabrina Universitas Kuningan

Keywords:

Financial distress, Growth, Board independence, Auditor switching, Audit Quality, Real Earnings Management

Abstract

The purpose of this research is to analyze the influence of Financial Distress, Growth, Board Independence, Auditor Switching, and Audit Quality on Real Earnings Management. The research method used in this study is a descriptive and verification method. The research population is the Financial Statements of Basic Industry and Chemicals Companies totaling 400 data from 80 companies for 5 years which are listed on the Indonesia Stock Exchange in 2017-2021. The sampling technique used in this study is quota sampling. The data collection technique uses non-participant observation techniques while the technical data analysis uses panel data analysis. The results of the study show that Financial Distress, Growth, Board Independence, Auditor Switching, and Audit Quality simultaneously and significantly influence Real Earnings Management. Financial distress and growth partially have a positive and significant effect on Real Earnings Management. Meanwhile, board independence, auditor switching, and audit quality partially have a negative and significant effect on Real Earnings Management.

Keywords: Financial distress, Growth, Board independence, Auditor switching, Audit Quality, Real Earnings Management

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