Academy of Strategic Management Journal (Print ISSN: 1544-1458; Online ISSN: 1939-6104)


The Role of Management Entrenchment and Audit Quality on Earning Quality: Evidence from Indonesia

Author(s): Wisnu Mawardi, Harjum Muharam, Mulyo Haryanto

The purpose of this study was to determine the role of management entrenchment and audit quality on earnings quality. The population in this study are mining sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020. The sample selection in this study used a purposive sampling method with a research sample of 168. The results of regression analysis using the SPSS 26 program showed that the variables of management entrenchment, audit quality, profitability, and firm size affected earnings quality. However, the leverage variable does not affect earnings quality.

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