Title: THE INFLUENCE OF TENURE KAP, AUDIT QUALITY AND CORPORATE GOVERNANCE ON FINANCIAL PERFORMANCE THROUGH PROFIT MANAGEMENT

Author: IZZATY CHOIRINA MUDJIUMAMI

Affiliations: Masters Program in Accounting, Faculty of Economics and Business, Universitas Airlangga , Surabaya, Indonesia

Publisher: Universitas Airlangga

Abstract

Financial reports are expected by investors and creditors as parties outside the company to be provided completely and correctly from the company as the information provider, so that the right decisions can be taken and the responsibility of company management is to make financial reports. The accrual basis was chosen as the basis for preparing financial reports because it is considered more rational and fair in reflecting the real financial condition of the company, but on the other hand, the use of the accrual basis can provide freedom to company management in selecting accounting methods, as long as there are no deviations from the rules of Financial Accounting Standards. applicable. Tenure audits are often associated with issues regarding the independence of auditors. The quality of the audit provided by the Public Accounting Firm is important and primary in ensuring the accuracy of the audit of financial reports. Audits of financial reports have the aim of reducing information risk and improving the decision-making process. The role of the corporate governance structure in companies in financial reporting is to ensure compliance with PABU and to maintain the credibility of the company's financial reports. Good financial performance will be measured through the credibility of the company's financial reports. This research was conducted with the aim of finding out whether there is an influence between earnings management, KAP Tenure, audit quality, corporate governance and financial performance. This research uses quantitative methods and uses the SEM PLS test tool for testing.

Keywords: Earnings management, KAP Tenure, Audit quality, Corporate governance, Financial performance.

Sources: http://repository.unair.ac.id/82013/