Pengaruh Internal Control dan Audit Eksternal terhadap Manajemen Laba Akrual dan Riil

  • Faisal Hadi Fakultas Ekonomi, Universitas Negeri Padang
  • Mayar Afriyenti Fakultas Ekonomi, Universitas Negeri Padang
Keywords: Internal Control, External Audit, Accrual Earnings Management, Real Earnings Management


This study aims to examine how the influence of Internal Control and External Audit on both types of earnings management, namely accrual earnings management and real earnings management. The population of this study are state-owned companies listed on the Indonesia Stock Exchange in 2017-2020. The research sample was determined using purposive sampling method with a total sample of 80 companies. The data used is secondary data obtained from the company's annual report. The analytical method used is multiple regression analysis. The results showed that internal control and external audit had no effect on accrual earnings management, while internal control had a negative effect on real earnings management and external audit had a positive effect on real earnings management.