Pengaruh Kualitas Audit, Spesialisasi Industri Auditor, Audit Capacity Stress, dan Risiko Litigasi Terhadap Praktik Manajemen Laba Riil pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di BEI Tahun 2019-2023

Abstract

Survey data from the Association of Certified Fraud Examiners (ACFE) shows that there were 2,110 fraud cases in 133 countries throughout 2022, with the highest losses caused by financial statement fraud, one of which is the practice of Real Earnings Management. The purpose of this research is to analyze the influence of audit quality, auditor industry specialization, audit capacity stress, and litigation risk on real earnings management practices. This study uses a sample of 51 companies in the consumer goods industry sector listed on the IDX for the period 2019-2023. This study applies the multiple linear regression analysis method using SPSS. Real earnings management is measured using the residual model from Roychowdhury (2006). Partially, audit quality and litigation risk have a significantly positive effect on real earnings management. Meanwhile, auditor industry specialization and audit capacity stress do not affect real earnings management practices.