Articles

The Effect of Corporate Social Responsibility Disclosure, Dividend Policy on Earning Management with Audit Quality as Moderation Variable in Listed Manufacturing Companies in Indonesian Stock Exchange (2018-2022)

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This research aims to test and prove empirically the effect of independent variables, namely corporate social responsibility disclosure, dividend policy on the dependent variable is earnings management and audit quality moderating variables. The research method used is quantitative research in the form of correlational research using panel data from company financial report taken at PT www.idx.co.id. The sampling technique in this research was purposive sampling with a total sample of 122 manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The data analysis method used is multiple linear regression using the EViews application. The research results found that corporate social responsibility has no effect on earnings management. Dividend policy has a negative effect on earnings management. Audit quality is unable to moderate the influence of corporate social responsibility on earnings management. Audit quality is unable to moderate the influence of dividend policy on earnings management. The Adjusted R2 value shows that 1.65% of earnings management can be explained by corporate social responsibility and the remaining 98.35% of dividend policy is influenced by other variables not examined in this research.

Entrenchment Effect and Corporate Governance: Audit Quality Analysis

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This study aims to examine the effect of entrenchment effect and corporate governance on audit quality as measured by accrual quality. This study uses manufacturing companies listed on the Indonesia Stock Exchange from 2018-2020 as a sample. The final sample of this study was 39 companies with a total of 117 observations. This study uses multiple linear regression as the method of analysis. The results of this study provide evidence that the entrenchment effect has a positive effect on audit quality. The results also show that when the company faces a high entrenchment effect from the controlling shareholder, the company still appoints a high-quality auditor to reduce agency conflict and to maintain the company’s reputation. This study also shows that corporate governance has a negative effect on audit quality. The findings of this study indicate that the controlling shareholder will choose a public accounting firm with high audit quality. This is done with the aim of giving a signal to non-controlling shareholders that the controlling shareholders have concern for them.