Pengaruh kualitas internal audit terhadap manajemen laba
| Main Author: | Kamli, Nursakina |
|---|---|
| Format: | Article PeerReviewed Book |
| Bahasa: | ind |
| Subjects: | |
| Online Access: |
http://repository.umpalopo.ac.id/242/1/JURNAL%20SAKINA.pdf http://repository.umpalopo.ac.id/242/ |
Daftar Isi:
- Penelitian ini bertujuan untuk meneliti pengaruh kualitas internal audit terhadap manajemen laba. Oleh karenanya, kualitas pelaporan keuangan perlu diperhatikan karena mempengaruhi pengambilan keputusan para stakeholder. Saat ini, peran audit internal disorot sebagai salah satu peran penting untuk meningkatkan kualitas pelaporan keuangan. Penelitian ini menggunakan data sekunder diperoleh melalui teknik dokumentasi, Hasil penelitian ini menunjukkan bahwa audit internal mempengaruhi manajemen laba. Kata kunci : kualitas internal audit, manajemen laba. This study aims to examine the effect of internal audit quality on earnings management. Therefore, the quality of financial reporting needs to be considered because it affects the decision making of stakeholders. Currently, the role of internal audit is highlighted as one of the important roles for improving the quality of financial reporting. This study uses secondary data obtained through documentation techniques. The results of this study indicate that internal audit affects earnings management. Keywords: internal audit quality, earnings management.