The Effect of Quality Audit, Earning Management and Good Corporate Governance on Financial Performance

Empirical Study on Food and Beverage Companies Listed on the IDX for the 2019-2023 Period

Penulis

  • nazwa ashila nazwa jurnal skripsi publikasi
  • Indupurnahayu Indupurnahayu
  • M Anwar Masruri

Abstrak

This study assesses the extent to which audit quality, earnings management, and corporate governance practices shape firms’ financial performance. The investigation centers on food-and-beverage companies listed on the Indonesia Stock Exchange between 2019 and 2023. Employing a quantitative approach, the research relies on purposive sampling, yielding 26 firms as the analytical units. Data were processed with Statistical Product and Service Solutions (SPSS), and relationships among variables were examined through multiple linear regression. The results indicate that audit quality and earnings management exert a significant positive influence on financial performance, whereas good corporate governance does not display a meaningful positive effect according to the partial (t-test) analysis.

Keywords:Audit Quality; Earning Managemnet; Good CorporateGovernance and Financial Performance

Unduhan

Diterbitkan

2025-05-15

Cara Mengutip

nazwa, nazwa ashila, Indupurnahayu, I., & Masruri, M. A. (2025). The Effect of Quality Audit, Earning Management and Good Corporate Governance on Financial Performance: Empirical Study on Food and Beverage Companies Listed on the IDX for the 2019-2023 Period. Jurnal Mahasiswa Akuntansi Dan Bisnis (JMAB), 4(1), 64–76. Diambil dari https://ejournal.uika-bogor.ac.id/index.php/JHARMONI/article/view/21557

Terbitan

Vol 4 No 1 (2025): MEI

Bagian

Articles

Lisensi

Hak Cipta (c) 2025 nazwa ashila nazwa, Indupurnahayu Indupurnahayu, M Anwar Masruri

Creative Commons License

Artikel ini berlisensiCreative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.


Authors grant the journal copyright of the work licensed under CC-BY-SA or The Creative Commons Attribution–ShareAlike License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal. 

 

Penulis memberikan hak cipta karyanya kepada jurnal yang dilisensikan dengan CC-BY-SA or The Creative Commons Attribution–ShareAlike License yang memungkinkan orang lain untuk menggunakan karya dengan pengakuan kepengarangan karya dan publikasi awal dalam jurnal ini.