The Relationship of Reserve Account Disclosure Transparency and Accrual Earning Management with Audit Quality as Moderating
The purpose of this study is to examine the effect of transparency of reserve account disclosure on accrual earning management, and also to examine the role of audit quality as a moderator for the effect of transparency of reserve account disclosure on accrual earning management. The population in t...
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| Format: | Article |
| Language: | English |
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Universitas Negeri Semarang
2018-03-01
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| Series: | Jurnal Dinamika Akuntansi |
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| Online Access: | https://journal.unnes.ac.id/nju/index.php/jda/article/view/13183 |
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| author | Latifah binti Nono Siti Khomsatun |
| author_facet | Latifah binti Nono Siti Khomsatun |
| author_sort | Latifah binti Nono |
| collection | DOAJ |
| description | The purpose of this study is to examine the effect of transparency of reserve account disclosure on accrual earning management, and also to examine the role of audit quality as a moderator for the effect of transparency of reserve account disclosure on accrual earning management. The population in the study are companies listed on the Indonesia Stock Exchange with a sample period of 2012-2015. The sample selection technique used purposive sampling. The samples were obtained 350 observations of manufacturing companies listed in Indonesia Stock Exchange period 2012 to 2015. This study uses panel regression statistical method with unbalance panel data. The measurements used for Transparency of reserve account disclosure are word count, sentence count, and disclosure index. The results support the hypothesis which show that transparency of reserve account disclosure have negative significant effect on the accrual earning management, audit quality have negative significant effect on accrual earning management, and audit quality has a role as moderator (strengthen) the Negative effect between transparency of reserve account disclosure to accrual earning management.Nevertheless, the result is inconsistent in each model. This study concludes that accrual earning management can be minimized by selecting competent auditors and increasing transparency of accounts receivable accounts. |
| format | Article |
| id | doaj-art-c79f6bcf5b564c0f976671e01bf24e1f |
| institution | OA Journals |
| issn | 2085-4277 2502-6224 |
| language | English |
| publishDate | 2018-03-01 |
| publisher | Universitas Negeri Semarang |
| record_format | Article |
| series | Jurnal Dinamika Akuntansi |
| spelling | doaj-art-c79f6bcf5b564c0f976671e01bf24e1f2025-08-20T02:20:06ZengUniversitas Negeri SemarangJurnal Dinamika Akuntansi2085-42772502-62242018-03-01101587010.15294/jda.v10i1.131837309The Relationship of Reserve Account Disclosure Transparency and Accrual Earning Management with Audit Quality as ModeratingLatifah binti Nono0Siti Khomsatun1Sekolah Tinggi Ekonomi Islam TAZKIASTEI TazkiaSekolah Tinggi Ekonomi Islam TAZKIAThe purpose of this study is to examine the effect of transparency of reserve account disclosure on accrual earning management, and also to examine the role of audit quality as a moderator for the effect of transparency of reserve account disclosure on accrual earning management. The population in the study are companies listed on the Indonesia Stock Exchange with a sample period of 2012-2015. The sample selection technique used purposive sampling. The samples were obtained 350 observations of manufacturing companies listed in Indonesia Stock Exchange period 2012 to 2015. This study uses panel regression statistical method with unbalance panel data. The measurements used for Transparency of reserve account disclosure are word count, sentence count, and disclosure index. The results support the hypothesis which show that transparency of reserve account disclosure have negative significant effect on the accrual earning management, audit quality have negative significant effect on accrual earning management, and audit quality has a role as moderator (strengthen) the Negative effect between transparency of reserve account disclosure to accrual earning management.Nevertheless, the result is inconsistent in each model. This study concludes that accrual earning management can be minimized by selecting competent auditors and increasing transparency of accounts receivable accounts.https://journal.unnes.ac.id/nju/index.php/jda/article/view/13183allowance and reserve account disclosureaudit qualityaccrual earning management |
| spellingShingle | Latifah binti Nono Siti Khomsatun The Relationship of Reserve Account Disclosure Transparency and Accrual Earning Management with Audit Quality as Moderating Jurnal Dinamika Akuntansi allowance and reserve account disclosure audit quality accrual earning management |
| title | The Relationship of Reserve Account Disclosure Transparency and Accrual Earning Management with Audit Quality as Moderating |
| title_full | The Relationship of Reserve Account Disclosure Transparency and Accrual Earning Management with Audit Quality as Moderating |
| title_fullStr | The Relationship of Reserve Account Disclosure Transparency and Accrual Earning Management with Audit Quality as Moderating |
| title_full_unstemmed | The Relationship of Reserve Account Disclosure Transparency and Accrual Earning Management with Audit Quality as Moderating |
| title_short | The Relationship of Reserve Account Disclosure Transparency and Accrual Earning Management with Audit Quality as Moderating |
| title_sort | relationship of reserve account disclosure transparency and accrual earning management with audit quality as moderating |
| topic | allowance and reserve account disclosure audit quality accrual earning management |
| url | https://journal.unnes.ac.id/nju/index.php/jda/article/view/13183 |
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