The Effect of Top Management Team Characteristics to Earning Management

Achmad Zwageri, Roekhudin Roekhudin, Aulia Fuad Rahman


This study aims to test and empirically analyze the impact of top management characteristics on accrual earnings management and the role of audit quality on the effect of top management characteristics on accrual earnings management. The analytical method used is Moderated Regression Analysis (MRA). The population of this study are manufacturing companies listed on the Indonesia Stock Exchange during the period 2014 to 2018. The sampling method used is positive sampling.

The results of this study contribute to the upper echelon theory and show that top management characteristics that are proxied by knowledge and years of service have a negative influence on earnings management, and on audit quality as a moderating factor that is not proven to strengthen its effect on earnings management.


Audit Quality; Characteristics of The Top Management Team; Earning Management; Upper Echelon Theory

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