Abstract
This research aims to determine the effect of internal auditor quality, business strategy, and sustainability reporting on economic performance with moderated by earning management partially on companies kompas100 index during the period 2013-2016.The population in this research is all companies kompas100 index listed on Indonesia Stock Exchange during the period 2013-2016. The total samples tested were 9 companies selected by purposive sampling technique. Data type in this research use secondary data obtained from Indonesia Stock Exchange and site respectively of company being sampled. Data analysis technique use panel data regression with Eviews 9.0 program. The result indicates that internal auditor quality have a positive effect on economic performance but after moderated by earning management of internal auditor quality has no effect on economic performance. Business strategy have a positive effect on economic performance but after moderated by earning management of business strategy has a negative effect on economic performance. Sustainability reporting have no effect on economic performance but after moderated by earning management of sustainability reporting has no effect on economic performance and return on assets as control variable have a positive effect on economic performance. Keywords: Economic performance, Internal Auditor Quality, Business Strategy, Sustainability Reporting. DOI : 10.7176/RJFA/11-2-09 Publication date: January 31 st 2020
Highlights
The economic performance of the company can be seen through the annual Stock Returns within the company, the performance is seen from the perspective of the capital market through annual stock returns or the rate of stock returns on investments made by investors
Research Results and Discussion 4.1 Feasibility Test Model (Fit Test Model) The model feasibility test is conducted to determine if an independent variable is added to the model whether it significantly improves the model fit
It can be interpreted that together the independent variables in this study, namely the quality of internal auditors, business strategy and sustainability reporting influence economic performance with earnings management as a moderating variable
Summary
The economic performance of the company can be seen through the annual Stock Returns within the company, the performance is seen from the perspective of the capital market through annual stock returns or the rate of stock returns on investments made by investors. There are factors that influence economic performance including the quality of internal auditors, business strategies, sustainability report and Earning Management.
Sign-in/Register to view highlights & summary Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
