HALIMATUS, SHOIMAH (2025) PENGARUH PROFITABILITAS, LEVERAGE, UMUR PERUSAHAAN DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA. Skripsi thesis, Institut Teknologi Dan Sains Mandala Jember.
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Abstract
ABSTRACT This study aims to analyze the effect of profitability, leverage, firm age, and firm size on earnings management with audit quality as a moderating variable in manufacturing companies within the basic and chemical industry sectors listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. The research employs a quantitative approach using secondary data from the financial statements of 29 companies selected through purposive sampling, analyzed using Moderated Regression Analysis (MRA) and classical assumption tests. The results indicate that profitability and firm size have a significant effect on earnings management, while leverage and firm age have no significant effect. Furthermore, audit quality is proven to moderate the relationship between profitability and firm size toward earnings management by weakening their influence. These findings highlight the importance of high audit quality in reducing earnings management practices and improving the credibility of financial reporting. Keywords: Profitability, Leverage, Firm Age, Firm Size, Audit Quality, Earnings Management.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | AKUNTANSI-S1 |
| Depositing User: | KARIM BUDIONO |
| Date Deposited: | 17 Apr 2026 07:23 |
| Last Modified: | 17 Apr 2026 07:23 |
| URI: | http://repo.itsm.ac.id/id/eprint/1682 |
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