Published: 2025-07-10
Analisis Dampak Financial Distress dan Kualitas Audit terhadap Profit Management
DOI: 10.35870/emt.v9i3.4135
Nurnaningsih Utiarahman, Roydah Gani, Ida Harahap, Irzan Soepriyadi, Firman Dera
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Nurnaningsih Utiarahman:
Universitas Gorontalo
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Roydah Gani:
Universitas Gorontalo
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Ida Harahap:
Universitas Tama Jagakarsa
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Irzan Soepriyadi:
Universitas Gorontalo
- Firman Dera: Institut Bisnis dan Informatika (IBI) Kosgoro 1957
Abstract
The purpose of this study is to examine the effect of financial distress and audit quality on profit management. This study uses regression analysis with quantitative methods. This research method is a quantitative method, meaning a method of measuring research variables based on numbers that emphasizes theory testing by analyzing data based on statistical procedures. Secondary data used were obtained from the official website of the Indonesia Stock Exchange (IDX) or also known as the Indonesia Stock Exchange (IDX) with the website address www.idx.co.id in the form of annual financial reports of companies listed on the IDX for 2020 - 2024. The sample used was determined using purposive sampling technique, namely 18 companies. The data was analyzed using multiple regression analysis. The results of the study showed that financial distress had a significant effect on profit management in manufacturing companies during the period 2017-2024. However, audit quality did not have a significant effect on profit management.
Keywords
Article Information
This article has been peer-reviewed and published in the Jurnal EMT KITA. The content is available under the terms of the Creative Commons Attribution 4.0 International License.
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Issue: Vol. 9 No. 3 (2025)
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Section: Articles
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Published: 2025-07-10
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License: CC BY 4.0
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Copyright: © 2025 Authors
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DOI: 10.35870/emt.v9i3.4135
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Nurnaningsih Utiarahman, Universitas Gorontalo
Program Studi Manajemen, Universitas Gorontalo, Kabupaten Gorontalo, Gorontalo, Indonesia.
Roydah Gani, Universitas Gorontalo
Program Studi Manajemen, Universitas Gorontalo, Kabupaten Gorontalo, Gorontalo, Indonesia.
Ida Harahap, Universitas Tama Jagakarsa
Program Studi Akuntansi, Universitas Tama Jagakarsa, Kota Jakarta Selatan, Daerah Khusus Ibukota Jakarta, Indonesia.
Irzan Soepriyadi, Universitas Gorontalo
Program Studi Manajemen, Universitas Gorontalo, Kabupaten Gorontalo, Gorontalo, Indonesia.
Firman Dera, Institut Bisnis dan Informatika (IBI) Kosgoro 1957
Program Studi Manajemen Keuangan, Institut Bisnis dan Informatika (IBI) Kosgoro 1957, Kota Jakarta Selatan, Daerah Khusus Ibukota Jakarta, Indonesia.
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