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Audit Market Competition, Director Remuneration, and Earnings Management: Auditor Industry Specialization As Moderator

Year: 2025

Type: article

Abstract: This study aims to examine the effect of audit market competition and director remuneration on earnings management as moderated by auditor industry specialization. The population in this study consists of food and beverage companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The sampling technique used is purposive sampling. The sample includes 16 companies, resulting in 80 data points being tested. Data analysis was conducted using IBM SPSS 30 with moderated regression analysis to test the hypotheses. The results show that audit market competition has a negative and significant effect on earnings management. Meanwhile, director remuneration does not have a positive effect on earnings management. Auditor industry specialization moderates the negative relationship between audit market competition and earnings management, and auditor industry specialization can also moderate the positive relationship between director remuneration and earnings management.

Source: Jurnal Riset Akuntansi dan Keuangan

DOI: 10.17509/jrak.v13i1.81234

Authors: Ropuja Ropuja, Sri Maryati

Institution: Sriwijaya University

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDGs: Decent work and economic growth, Peace, justice, and strong institutions

Open Access status: diamond

OpenAlex ID: W4410171305

FWCI:

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