Pengaruh Kualitas Audit dan Perusahaan Suspect terhadap Real Earnings Management
Ferda Puspitaningrum
##article.abstract##
This study examines the influence of audit quality and suspect firms to real earnings management. In this research, real earnings management measured by three variables of real activities manipulation, real activities manipulation through cash flow from operation (CFO), real activities manipulation through production cost and real activities manipulation through discretionary expense. Real earnings management model based on Roychowdhury (2006) and Inaam et al., (2012). This research was conducted by using secondary data from financial reports. First by performs regression analysis to find the estimated value of abnormal cash flow from operation, production costs and discretionary costs. Next, the three abnormal values will be summed and the regression analysis will be done by using suspect firms and audit quality as independent variables. This aims to test each hypothesis stated. Results of this study shows that audit quality and suspect firms have positive and significant effect on real earnings management.
Jurnal Akuntansi dan Bisnis (JAB) ISSN 1412-0852 (print), 2580-5444 (online) Published by Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia
SELECT * FROM sessions WHERE session_id = gl48qvemhm634sli37ttrkdao6
Speed: 1.724 ms
INSERT INTO sessions
(session_id, ip_address, user_agent, created, last_used, remember, data, domain)
VALUES
(gl48qvemhm634sli37ttrkdao6, 3.145.34.51, Mozilla/5.0 AppleWebKit/537.36 (KHTML, like Gecko; compatible; ClaudeBot/1.0; +claudebot@anthropic.com), 1732765201, 1732765201, 0, , jab1.fe.uns.ac.id
Speed: 9.884 ms
SELECT * FROM journals WHERE path = ja
Speed: 1.103 ms
Speed: 1.185 ms
Speed: 2.648 ms
SELECT last_run FROM scheduled_tasks WHERE class_name = plugins.generic.pln.classes.tasks.Depositor
Speed: 1.193 ms
SELECT last_run FROM scheduled_tasks WHERE class_name = plugins.generic.usageStats.UsageStatsLoader
Speed: 0.869 ms
SELECT last_run FROM scheduled_tasks WHERE class_name = plugins.importexport.crossref.CrossrefInfoSender
Speed: 0.822 ms
SELECT last_run FROM scheduled_tasks WHERE class_name = plugins.importexport.crossref.CrossrefInfoSender
Speed: 0.745 ms
SELECT last_run FROM scheduled_tasks WHERE class_name = classes.tasks.ReviewReminder
Speed: 0.800 ms
SELECT last_run FROM scheduled_tasks WHERE class_name = classes.tasks.SubscriptionExpiryReminder
Speed: 0.732 ms
SELECT last_run FROM scheduled_tasks WHERE class_name = classes.tasks.OpenAccessNotification
Speed: 0.763 ms
SELECT pa.*,
a.*,
COALESCE(stl.setting_value, stpl.setting_value) AS section_title,
COALESCE(sal.setting_value, sapl.setting_value) AS section_abbrev
FROM published_articles pa
INNER JOIN articles a ON pa.article_id = a.article_id
LEFT JOIN sections s ON s.section_id = a.section_id
LEFT JOIN section_settings stpl ON (s.section_id = stpl.section_id AND stpl.setting_name = title AND stpl.locale = en_US)
LEFT JOIN section_settings stl ON (s.section_id = stl.section_id AND stl.setting_name = title AND stl.locale = en_US)
LEFT JOIN section_settings sapl ON (s.section_id = sapl.section_id AND sapl.setting_name = abbrev AND sapl.locale = en_US)
LEFT JOIN section_settings sal ON (s.section_id = sal.section_id AND sal.setting_name = abbrev AND sal.locale = en_US) INNER JOIN article_settings ast ON a.article_id = ast.article_id
WHERE ast.setting_name = pub-id::publisher-id AND ast.setting_value = 136
Speed: 2.328 ms
SELECT pa.*,
a.*,
COALESCE(stl.setting_value, stpl.setting_value) AS section_title,
COALESCE(sal.setting_value, sapl.setting_value) AS section_abbrev
FROM published_articles pa,
articles a
LEFT JOIN sections s ON s.section_id = a.section_id
LEFT JOIN section_settings stpl ON (s.section_id = stpl.section_id AND stpl.setting_name = title AND stpl.locale = en_US)
LEFT JOIN section_settings stl ON (s.section_id = stl.section_id AND stl.setting_name = title AND stl.locale = en_US)
LEFT JOIN section_settings sapl ON (s.section_id = sapl.section_id AND sapl.setting_name = abbrev AND sapl.locale = en_US)
LEFT JOIN section_settings sal ON (s.section_id = sal.section_id AND sal.setting_name = abbrev AND sal.locale = en_US)
WHERE pa.article_id = a.article_id
AND a.article_id = 136
Speed: 1.566 ms
Speed: 1.134 ms
SELECT * FROM article_settings WHERE article_id = 136
Speed: 1.242 ms
Speed: 1.066 ms
SELECT i.* FROM issues i WHERE issue_id = 19
Speed: 1.042 ms
SELECT * FROM issue_settings WHERE issue_id = 19
Speed: 1.017 ms
SELECT iss.subscription_id
FROM
institutional_subscriptions iss,
subscriptions s,
subscription_types st
WHERE POSITION(UPPER(LPAD(iss.domain, LENGTH(iss.domain)+1, '.')) IN UPPER(LPAD(ec2-3-145-34-51.us-east-2.compute.amazonaws.com, LENGTH(ec2-3-145-34-51.us-east-2.compute.amazonaws.com)+1, '.'))) != 0
AND iss.domain != ''
AND iss.subscription_id = s.subscription_id
AND s.journal_id = 1
Speed: 1.378 ms
SELECT isip.subscription_id
FROM
institutional_subscription_ip isip,
subscriptions s,
subscription_types st
WHERE ((isip.ip_end IS NOT NULL
AND 59843123 >= isip.ip_start AND 59843123 <= isip.ip_end
AND isip.subscription_id = s.subscription_id
AND s.journal_id = 1
AND s.status = 1
AND s.type_id = st.type_id
AND st.institutional = 1 AND ((st.non_expiring = 1) OR (st.non_expiring = 0 AND ('2024-11-28 10:40:01' >= s.date_start AND '2024-11-28 10:40:01' <= s.date_end))) AND (st.format = 1
OR st.format = 17))
OR (isip.ip_end IS NULL
AND 59843123 = isip.ip_start
AND isip.subscription_id = s.subscription_id
AND s.journal_id = 1
Speed: 1.264 ms
SELECT * FROM sections WHERE section_id = 1
Speed: 0.780 ms
SELECT * FROM section_settings WHERE section_id = 1
Speed: 0.819 ms
SELECT * FROM sections WHERE section_id = 1
Speed: 0.855 ms
SELECT * FROM section_settings WHERE section_id = 1
Speed: 0.820 ms
SELECT g.*,
a.file_name, a.original_file_name, a.file_stage, a.file_type, a.file_size, a.date_uploaded, a.date_modified
FROM article_galleys g
LEFT JOIN article_files a ON (g.file_id = a.file_id)
WHERE g.galley_id = 0 AND g.article_id = 136
Speed: 0.888 ms
SELECT pa.*,
a.*,
COALESCE(stl.setting_value, stpl.setting_value) AS section_title,
COALESCE(sal.setting_value, sapl.setting_value) AS section_abbrev
FROM published_articles pa
INNER JOIN articles a ON pa.article_id = a.article_id
LEFT JOIN sections s ON s.section_id = a.section_id
LEFT JOIN section_settings stpl ON (s.section_id = stpl.section_id AND stpl.setting_name = title AND stpl.locale = en_US)
LEFT JOIN section_settings stl ON (s.section_id = stl.section_id AND stl.setting_name = title AND stl.locale = en_US)
LEFT JOIN section_settings sapl ON (s.section_id = sapl.section_id AND sapl.setting_name = abbrev AND sapl.locale = en_US)
LEFT JOIN section_settings sal ON (s.section_id = sal.section_id AND sal.setting_name = abbrev AND sal.locale = en_US) INNER JOIN article_settings ast ON a.article_id = ast.article_id
WHERE ast.setting_name = pub-id::publisher-id AND ast.setting_value = 136
Speed: 1.363 ms
SELECT pa.*,
a.*,
COALESCE(stl.setting_value, stpl.setting_value) AS section_title,
COALESCE(sal.setting_value, sapl.setting_value) AS section_abbrev
FROM published_articles pa,
articles a
LEFT JOIN sections s ON s.section_id = a.section_id
LEFT JOIN section_settings stpl ON (s.section_id = stpl.section_id AND stpl.setting_name = title AND stpl.locale = en_US)
LEFT JOIN section_settings stl ON (s.section_id = stl.section_id AND stl.setting_name = title AND stl.locale = en_US)
LEFT JOIN section_settings sapl ON (s.section_id = sapl.section_id AND sapl.setting_name = abbrev AND sapl.locale = en_US)
LEFT JOIN section_settings sal ON (s.section_id = sal.section_id AND sal.setting_name = abbrev AND sal.locale = en_US)
WHERE pa.article_id = a.article_id
AND a.article_id = 136
Speed: 1.128 ms
Speed: 0.842 ms
SELECT * FROM article_settings WHERE article_id = 136
Speed: 0.857 ms
Speed: 0.954 ms
SELECT iss.subscription_id
FROM
institutional_subscriptions iss,
subscriptions s,
subscription_types st
WHERE POSITION(UPPER(LPAD(iss.domain, LENGTH(iss.domain)+1, '.')) IN UPPER(LPAD(ec2-3-145-34-51.us-east-2.compute.amazonaws.com, LENGTH(ec2-3-145-34-51.us-east-2.compute.amazonaws.com)+1, '.'))) != 0
AND iss.domain != ''
AND iss.subscription_id = s.subscription_id
AND s.journal_id = 1
Speed: 0.955 ms
SELECT isip.subscription_id
FROM
institutional_subscription_ip isip,
subscriptions s,
subscription_types st
WHERE ((isip.ip_end IS NOT NULL
AND 59843123 >= isip.ip_start AND 59843123 <= isip.ip_end
AND isip.subscription_id = s.subscription_id
AND s.journal_id = 1
AND s.status = 1
AND s.type_id = st.type_id
AND st.institutional = 1 AND ((st.non_expiring = 1) OR (st.non_expiring = 0 AND ('2024-11-28 10:40:01' >= s.date_start AND '2024-11-28 10:40:01' <= s.date_end))) AND (st.format = 1
OR st.format = 17))
OR (isip.ip_end IS NULL
AND 59843123 = isip.ip_start
AND isip.subscription_id = s.subscription_id
AND s.journal_id = 1
Speed: 0.985 ms
SELECT *
FROM citations
WHERE assoc_type = 257 AND assoc_id = 136 AND citation_state >= 0 AND citation_state <= 5
Speed: 0.953 ms
SELECT * FROM sections WHERE section_id = 1
Speed: 0.814 ms
SELECT * FROM section_settings WHERE section_id = 1
Speed: 0.917 ms
Speed: 1.741 ms
SELECT COUNT(*) FROM plugin_settings WHERE plugin_name = block visitor AND setting_name = enabled AND journal_id = 1
Speed: 0.974 ms
UPDATE plugin_settings SET
setting_value = 1,
setting_type = bool
WHERE plugin_name = block visitor AND setting_name = enabled AND journal_id = 1
Speed: 0.906 ms
SELECT setting_name, setting_value, setting_type FROM plugin_settings WHERE plugin_name = block visitor AND journal_id = 1
Speed: 0.764 ms
SELECT COUNT(*) FROM plugin_settings WHERE plugin_name = block indexed AND setting_name = enabled AND journal_id = 1
Speed: 0.847 ms
UPDATE plugin_settings SET
setting_value = 1,
setting_type = bool
WHERE plugin_name = block indexed AND setting_name = enabled AND journal_id = 1
Speed: 0.800 ms
SELECT setting_name, setting_value, setting_type FROM plugin_settings WHERE plugin_name = block indexed AND journal_id = 1
Speed: 0.815 ms
SELECT COUNT(*) FROM plugin_settings WHERE plugin_name = block issn AND setting_name = enabled AND journal_id = 1
Speed: 1.094 ms
UPDATE plugin_settings SET
setting_value = 1,
setting_type = bool
WHERE plugin_name = block issn AND setting_name = enabled AND journal_id = 1
Speed: 0.709 ms
SELECT setting_name, setting_value, setting_type FROM plugin_settings WHERE plugin_name = block issn AND journal_id = 1
Speed: 0.752 ms
SELECT COUNT(*) FROM plugin_settings WHERE plugin_name = block template AND setting_name = enabled AND journal_id = 1
Speed: 0.722 ms
UPDATE plugin_settings SET
setting_value = 1,
setting_type = bool
WHERE plugin_name = block template AND setting_name = enabled AND journal_id = 1
Speed: 0.677 ms
SELECT setting_name, setting_value, setting_type FROM plugin_settings WHERE plugin_name = block template AND journal_id = 1
Speed: 0.739 ms
SELECT COUNT(*) FROM plugin_settings WHERE plugin_name = menu bar AND setting_name = enabled AND journal_id = 1
Speed: 0.743 ms
UPDATE plugin_settings SET
setting_value = 1,
setting_type = bool
WHERE plugin_name = menu bar AND setting_name = enabled AND journal_id = 1
Speed: 0.649 ms
SELECT setting_name, setting_value, setting_type FROM plugin_settings WHERE plugin_name = menu bar AND journal_id = 1
Speed: 0.791 ms
SELECT COUNT(*) FROM plugin_settings WHERE plugin_name = plagiat checker AND setting_name = enabled AND journal_id = 1
Speed: 0.879 ms
UPDATE plugin_settings SET
setting_value = 1,
setting_type = bool
WHERE plugin_name = plagiat checker AND setting_name = enabled AND journal_id = 1
Speed: 0.684 ms
SELECT setting_name, setting_value, setting_type FROM plugin_settings WHERE plugin_name = plagiat checker AND journal_id = 1
Speed: 0.828 ms
SELECT COUNT(*) FROM plugin_settings WHERE plugin_name = member block AND setting_name = enabled AND journal_id = 1
Speed: 0.792 ms
UPDATE plugin_settings SET
setting_value = 1,
setting_type = bool
WHERE plugin_name = member block AND setting_name = enabled AND journal_id = 1
Speed: 0.721 ms
SELECT setting_name, setting_value, setting_type FROM plugin_settings WHERE plugin_name = member block AND journal_id = 1
Speed: 0.842 ms
SELECT COUNT(*) FROM plugin_settings WHERE plugin_name = references block AND setting_name = enabled AND journal_id = 1
Speed: 0.720 ms
UPDATE plugin_settings SET
setting_value = 1,
setting_type = bool
WHERE plugin_name = references block AND setting_name = enabled AND journal_id = 1
Speed: 0.741 ms
SELECT setting_name, setting_value, setting_type FROM plugin_settings WHERE plugin_name = references block AND journal_id = 1
Speed: 0.762 ms
SELECT COUNT(*) FROM plugin_settings WHERE plugin_name = sertifikat akreditasi AND setting_name = enabled AND journal_id = 1
Speed: 0.954 ms
UPDATE plugin_settings SET
setting_value = 1,
setting_type = bool
WHERE plugin_name = sertifikat akreditasi AND setting_name = enabled AND journal_id = 1
Speed: 0.861 ms
SELECT setting_name, setting_value, setting_type FROM plugin_settings WHERE plugin_name = sertifikat akreditasi AND journal_id = 1
Speed: 0.769 ms
Speed: 1.624 ms
SELECT * FROM author_settings WHERE author_id = 189
Speed: 1.064 ms
Speed: 0.900 ms
SELECT * FROM author_settings WHERE author_id = 189
Speed: 0.861 ms
Speed: 1.239 ms
SELECT * FROM author_settings WHERE author_id = 189
Speed: 0.877 ms
Speed: 1.097 ms
SELECT * FROM author_settings WHERE author_id = 189
Speed: 0.801 ms
Speed: 0.952 ms
SELECT * FROM author_settings WHERE author_id = 189
Speed: 0.948 ms
Speed: 1.124 ms
SELECT * FROM author_settings WHERE author_id = 189
Speed: 0.920 ms
Speed: 1.006 ms
SELECT * FROM author_settings WHERE author_id = 189
Speed: 0.920 ms