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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Main Authors: Latifah binti Nono, Siti Khomsatun
Format: Article
Language:English
Published: Universitas Negeri Semarang 2018-03-01
Series:Jurnal Dinamika Akuntansi
Subjects:
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.
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publishDate 2018-03-01
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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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AT sitikhomsatun therelationshipofreserveaccountdisclosuretransparencyandaccrualearningmanagementwithauditqualityasmoderating
AT latifahbintinono relationshipofreserveaccountdisclosuretransparencyandaccrualearningmanagementwithauditqualityasmoderating
AT sitikhomsatun relationshipofreserveaccountdisclosuretransparencyandaccrualearningmanagementwithauditqualityasmoderating