Article Sidebar

Download
Download Article

Main Article Content

Abstract

This study examines the effect of audit quality, firm size, and auditor reputation on earnings management in manufacturing companies listed on the Indonesian Sharia Stock Index (ISSI) during 2019–2023. Using a quantitative approach with purposive sampling, 20 companies were analyzed using secondary data from annual financial reports. Panel data regression with the Common Effect Model was applied. The partial t-test results show that audit quality has a negative and significant effect on earnings management (coefficient = -0.293686, t-statistic = -4.545122, p-value = 0.0000), firm size has a negative and significant effect (coefficient = -0.027295, t-statistic = -2.744986, p-value = 0.0072), and auditor reputation also has a negative and significant effect (coefficient = -0.244585, t-statistic = -3.796877, p-value = 0.0003). These results indicate that higher audit quality, larger firm size, and reputable auditors reduce earnings manipulation practices. From an Islamic business perspective, accurate and transparent financial reporting reflects the value of justice ('adl) as mandated in QS. Al-Maidah: 8, where fairness in disclosure is a form of moral and spiritual accountability to Allah SWT. This study supports signaling theory and provides practical implications for strengthening transparency, accountability, and Sharia-compliant practices.

Keywords

Audit Quality Auditor Reputation Firm Size Earnings Management

Article Details

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

How to Cite
Lathifannisa, K., Ekawati, E., & Syarif , A. H. (2025). The Effect of Audit Quality, Firm Size, and Auditor Reputation on Earnings Management: A Study of Manufacturing Companies Listed on the Indonesian Sharia Stock Index (ISSI) for the Period 2019-2023). Golden Ratio of Auditing Research, 6(1), 238–250. https://doi.org/10.52970/grar.v6i1.1572
Download Citation
Endnote/Zotero/Mendeley (RIS)
BibTeX

References

  1. Aditiya, N. Y., Evani, E. S., & Maghfiroh, S. (2023). Konsep Uji Asumsi Klasik pada Regresi Linier Berganda. 2(2), 102–110.
  2. Adyastuti, N. A., & Khafid, M. (2022). Pengaruh Ukuran Perusahaan , Leverage dan Profitabilitas terhadap Manajemen Laba dengan Kompensasi Bonus sebagai Variabel Moderating. Owner : Riset & Jurnal Akuntansi, 6(April), 2071–2084.
  3. Ajisman, & Yurniwati. (2023). The Effect Of Leverage, Firm Size, And Ownership Structure On Earnings Management. Management Studies and Entrepreneurship Journal, 4(5), 5706–5716. http://journal.yrpipku.com/index.php/msej
  4. Alfiyasahra, N., & Challen, A. E. (2020). Pengaruh Kualitas Komite Audit dan Ukuran Kantor Akuntan Publik terhadap Manajemen Laba. Jurnal Akuntansi Indonesia, 9(1), 37. https://doi.org/10.30659/jai.9.1.37-51
  5. Ariani, N. G. P. A., & Yudantara, I. G. A. P. (2023). Praktik Manajemen Laba Pada Perusahaan Manufaktur. Jurnal Ilmiah Akuntansi Dan Humanika, 13(3), 397–406. https://doi.org/10.23887/jiah.v13i3.64097
  6. cnnindonesia.com. (2019). Kronologi Kisruh Laporan Keuangan Garuda Indonesia. https://www.cnnindonesia.com/ekonomi/20190430174733-92-390927/kronologi-kisruh-laporan-keuangan-garuda-indonesia
  7. Desiyana Safitri, Agus Kurniawan, A. H. S. (2024). Pengaruh Islamic Corporate Governance Dan Manajemen Laba Terhadap Nilai Perusahaan Di Bank Umum Syari ’ ah Periode 2018 -2021. 10, 97–102.
  8. Devi, D. F. (2022). Pengaruh Ukuran Perusahaan Dan Kualitas Audit Terhadap Manajemen Laba Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017 – 2019. Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-Commerce, 1(2).
  9. Ekawati, E., & Yanti, I. (2022). Pengaruh ISR , Leverage dan Likuiditas terhadap ERC pada Perusahaan yang Terdaftar di ISSI Tahun 2015-2020 ( The Influence of ISR , Leverage and Liquidity on ERC in Companies Registered on ISSI in 2015-2020 ). Bukhori : Kajian Ekonomi Dan Keuangan Islam, 1(2), 147–163.
  10. Fandriani, V., & Tunjung, H. (2019). Pengaruh Surplus Arus Kas Bebas, Ukuran Perusahaan, Leverage Dan Kualitas Audit Terhadap Manajemen Laba. Diponegoro Journal of Accounting, 7(4), 505–514.
  11. Hernawati, R. I., Ghozali, I., Yuyetta, E. N. A., & Prastiwi, A. (2021). The Effect of Income and Earnings Management on Firm Value: Empirical Evidence from Indonesia. Journal of Asian Finance, Economics and Business, 8(4), 105–112. https://doi.org/10.13106/jafeb.2021.vol8.no4.0105
  12. Joe, S., & Ginting, S. (2022). The Influence of Firm Size, Leverage, and Profitability on Earnings Management. Jurnal Ilmiah Akuntansi Kesatuan, 10(3), 567–574. https://doi.org/10.37641/jiakes.v10i3.1505
  13. Kalbuana, N., Suryati, A., & Pertiwi, C. P. A. (2022). Effect of Company Age, Audit Quality, Leverage, and Profitability on Earnings Management. International Journal of Economics, Business and Accounting Research (IJEBAR), 6(1), 305. https://doi.org/10.29040/ijebar.v6i1.4796
  14. kompasiana.com. (2022). Etika Profesi Akuntan Publik dalam Kasus PT Kimia Farma Tbk. https://www.kompasiana.com/nadirafs/62baf4b70428245a0d596413/etika-profesi-akuntan-publik-dalam-kasus-pt-kimia-farma-tbk
  15. Kurniadi, A., & Anam, M. K. (2023). Pengaruh Profitabilitas dan Kualitas Audit terhadap Manajemen Laba dengan Ukuran Perusahaan Sebagai Variabel Moderasi. Jurnal Akuntansi Trisakti, 10, 51–68. http://dx.doi.org/10.25105/jat.v10i1.15496
  16. Kurniawan, R. (2022). Faktor-Faktor Yang Mempengaruhi Manajemen Laba Perusahaan Manufaktur. Owner : Riset & Jurnal Akuntansi, 6(Oktober), 3566–3578.
  17. Maulidah, R., & Santoso, R. A. (2020). Pengaruh Kualitas Audit, Ukuran Perusahaan Dan Leverage Terhadap Manajemen Laba Pada Perusahaan Perbankan Yang Tercatat Di Bursa Efek Indonesia Tahun 2016-2018. Jurnal Mahasiswa Manajemen, 1(01), 56. https://doi.org/10.30587/mahasiswamanajemen.v1i01.1237
  18. Mintarti, M. (2024). Analisis data Kuantitatif Uji Instrumen, Uji Asumsi Klasik, Korelasi dan Regresi Linier Berganda (Hartirini Warnaningtyas (ed.)). Lakeisha.
  19. Mutia. (2020). Pengaruh Kualitas Audit terhadap Manajemen Laba pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia. Jurnal Riset Akuntansi & Keuangan, 6(2), 185–206.
  20. Purba, R. B. (2023). Teori Akuntansi (Sebuah Pemahaman untuk Mendukung Penelitian di Bidang Akuntansi). Merdeka Kreasi Group.
  21. Santoso, S. (2021). Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Pada Perusahaan Manufaktur Tahun 2016 – 2018. Jurnal Paradigma Akuntansi, 3(2), 853. https://doi.org/10.24912/jpa.v3i2.11807
  22. Subali, I. G. T. (2021). Pengaruh Kualitas Audit, Komite Audit, Leverage, Dan Ukuran Perusahaan Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia). Journal Research of Accounting, 3(1), 93–108.
  23. Supriyanto, Pina, Christian, & Silvana. (2022). Menganalisis Indikator Kualitas Audit Pada Perusahaan Audit Di Indonesia. Sibatik Journal: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan, 2(1), 199–210. https://doi.org/10.54443/sibatik.v2i1.520
  24. Tetradia, K., & Priantinah, D. (2023). Kualitas Audit terhadap Manajemen Laba dengan Kepemilikan Manajerial sebagai Variabel Moderasi. 12(2), 227–241.
  25. Yusuf, M. A., Trisnawati, H., Abraham, A., & Rukmana, H. (2024). Analisis Regresi Linier Sederhana dan Berganda Beserta Penerapannya. Journal on Education, 06(02), 13331–13344.