AUDITOR REPUTATION MODERATES THE DETERMINANTS OF INCOME QUALITY

Authors

  • Suwaldiman Fakultas Bisnis dan Ekonomi Universitas Islam Indonesia
  • Mujahid Hamzah Khalid Fakultas Bisnis dan Ekonomi Universitas Islam Indonesia

Keywords:

auditor reputation, earnings quality, firm size, institutional ownership, leverage, liquidity

Abstract

This study aims to test the impact of liquidity, leverage, institutional ownership, and firm size on earnings quality with auditor reputation as a moderating variable. The population of this study are infrastructure, utilities, and transportation sector companies listed on the Indonesia Stock Exchange for the period 2015-2022. The number of samples was selected using the purposive sampling method, which obtained 19 companies or 139 company data. This research analysis shows that liquidity, leverage, and firm size do not affect earnings quality. Meanwhile, institutional ownership has a significant positive effect on earnings quality. This research also reveals that auditor reputation cannot strengthen the impact of liquidity, leverage, institutional ownership, and firm size on earnings quality.

Published

2024-03-06

Issue

Vol. 11 (2024): How Do Accountants Contribute to Environmental Sustainability by Leveraging Artificial Intelligence?

Section

Articles
Abstract views: 22