The Effect of Earning Management and Credit Risk on Audit Opinion with Firm Size as a Moderation Variable
Journal Title: Journal of Economics, Finance and Management Studies - Year 2025, Vol 8, Issue 02
Abstract
This study aims to prove and analyze the effect of earning management and credit risk on audit opinion with firm size as a moderating variable. This research was conducted on banking companies listed on the Indonesia Stock Exchange. This research used 28 banking companies, the sample was selected using the purposive sampling method. The data used is secondary data from the annual report of each company selected as a sample. The data used is from 2019 to 2022. The data analysis method used is binary logistic regression. Based on the results of the hypothesis testing, it was found that earning management had a negative and significant effect on the audit opinion received by banking companies on the Indonesia Stock Exchange, at the hypothesis testing stage it was also found that company size did not have a significant effect on audit opinion, in addition, after the moderation test was carried out, it was found that company size was able to moderate the relationship between earning management and audit opinion, with a weakening moderation nature, but company size did not moderate the relationship between credit risk and audit opinion in banking companies listed on the Indonesia Stock Exchange
Authors and Affiliations
Sonya , Ratna Mappanyukki,
Keywords
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- EP ID EP759137
- DOI 10.47191/jefms/v8-i2-19
- Views 27
- Downloads 0
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