The Influence of Corporate Governance and Audit Quality on Financial Performance with Earnings Management as a Mediating Variable (Case Study on Manufacturing Companies Listed on the IDX)
DOI:
https://doi.org/10.62872/fbe72h48Keywords:
Audit-Quality, Corporate-Governance, Earnings-Management, Financial-PerformanceAbstract
This study aims to determine the effect of corporate governance and audit quality on financial performance with earnings management as a mediating variable. The population of this study is manufacturing companies listed on the IDX in 2020-2023. The sample of this study uses a purposive sampling technique with a total final sample of 175 manufacturing companies. This research method uses a quantitative method with secondary data in the form of company annual reports. The results of the study indicate that corporate governance has a positive effect on financial performance. Audit quality has a positive effect on financial performance. Earnings management has a positive effect on financial performance. Corporate governance has a negative effect on earnings management. Audit quality has a positive effect on earnings management. Earnings management is able to partially mediate the effect of corporate governance and audit quality on financial performance.
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Copyright (c) 2025 Siti Mariyah, Afrizal Afrizal, Netty Herawaty (Author)
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This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
