ISSN 2394-5125
 

Research Article 


THE INFLUENCE OF CONFLICT OF INTEREST, FIRM SIZE, AUDIT QUALITY ON PRUDENCE USING PROFITABILITY AS A MODERATING VARIABLE: EVIDENCE FROM INDONESIA

Retnoningrum Hidyah, Sukirman, Uswatun Khasanah, Kiswanto, Indra Pahala.

Abstract
The company's financial condition is influenced by several aspects. One of them is prudent management in managing finances. This study aims to examine the effect of conflicts of interest, company size, and audit quality on prudence. Furthermore, this study uses profitability as a moderating variable to provide a different perspective. The study population is companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange. Data collection techniques using documentation techniques. The results showed that conflicts of interest had a significant positive effect on prudence, company size had a significant negative effect on prudence, and audit quality had no significant effect on prudence. Furthermore, profitability moderates the influence of conflicts of interest and audit quality. However, profitability does not moderate the effect of company size on prudence. Hence, the management must concern on their financial statement in order to enhance company value.

Key words: Audit Quality, Size, Profitability, Prudence.


 
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How to Cite this Article
Pubmed Style

Retnoningrum Hidyah, Sukirman, Uswatun Khasanah, Kiswanto, Indra Pahala. THE INFLUENCE OF CONFLICT OF INTEREST, FIRM SIZE, AUDIT QUALITY ON PRUDENCE USING PROFITABILITY AS A MODERATING VARIABLE: EVIDENCE FROM INDONESIA. JCR. 2020; 7(7): 213-218. doi:10.31838/jcr.07.07.35


Web Style

Retnoningrum Hidyah, Sukirman, Uswatun Khasanah, Kiswanto, Indra Pahala. THE INFLUENCE OF CONFLICT OF INTEREST, FIRM SIZE, AUDIT QUALITY ON PRUDENCE USING PROFITABILITY AS A MODERATING VARIABLE: EVIDENCE FROM INDONESIA. http://www.jcreview.com/?mno=106025 [Access: May 30, 2021]. doi:10.31838/jcr.07.07.35


AMA (American Medical Association) Style

Retnoningrum Hidyah, Sukirman, Uswatun Khasanah, Kiswanto, Indra Pahala. THE INFLUENCE OF CONFLICT OF INTEREST, FIRM SIZE, AUDIT QUALITY ON PRUDENCE USING PROFITABILITY AS A MODERATING VARIABLE: EVIDENCE FROM INDONESIA. JCR. 2020; 7(7): 213-218. doi:10.31838/jcr.07.07.35



Vancouver/ICMJE Style

Retnoningrum Hidyah, Sukirman, Uswatun Khasanah, Kiswanto, Indra Pahala. THE INFLUENCE OF CONFLICT OF INTEREST, FIRM SIZE, AUDIT QUALITY ON PRUDENCE USING PROFITABILITY AS A MODERATING VARIABLE: EVIDENCE FROM INDONESIA. JCR. (2020), [cited May 30, 2021]; 7(7): 213-218. doi:10.31838/jcr.07.07.35



Harvard Style

Retnoningrum Hidyah, Sukirman, Uswatun Khasanah, Kiswanto, Indra Pahala (2020) THE INFLUENCE OF CONFLICT OF INTEREST, FIRM SIZE, AUDIT QUALITY ON PRUDENCE USING PROFITABILITY AS A MODERATING VARIABLE: EVIDENCE FROM INDONESIA. JCR, 7 (7), 213-218. doi:10.31838/jcr.07.07.35



Turabian Style

Retnoningrum Hidyah, Sukirman, Uswatun Khasanah, Kiswanto, Indra Pahala. 2020. THE INFLUENCE OF CONFLICT OF INTEREST, FIRM SIZE, AUDIT QUALITY ON PRUDENCE USING PROFITABILITY AS A MODERATING VARIABLE: EVIDENCE FROM INDONESIA. Journal of Critical Reviews, 7 (7), 213-218. doi:10.31838/jcr.07.07.35



Chicago Style

Retnoningrum Hidyah, Sukirman, Uswatun Khasanah, Kiswanto, Indra Pahala. "THE INFLUENCE OF CONFLICT OF INTEREST, FIRM SIZE, AUDIT QUALITY ON PRUDENCE USING PROFITABILITY AS A MODERATING VARIABLE: EVIDENCE FROM INDONESIA." Journal of Critical Reviews 7 (2020), 213-218. doi:10.31838/jcr.07.07.35



MLA (The Modern Language Association) Style

Retnoningrum Hidyah, Sukirman, Uswatun Khasanah, Kiswanto, Indra Pahala. "THE INFLUENCE OF CONFLICT OF INTEREST, FIRM SIZE, AUDIT QUALITY ON PRUDENCE USING PROFITABILITY AS A MODERATING VARIABLE: EVIDENCE FROM INDONESIA." Journal of Critical Reviews 7.7 (2020), 213-218. Print. doi:10.31838/jcr.07.07.35



APA (American Psychological Association) Style

Retnoningrum Hidyah, Sukirman, Uswatun Khasanah, Kiswanto, Indra Pahala (2020) THE INFLUENCE OF CONFLICT OF INTEREST, FIRM SIZE, AUDIT QUALITY ON PRUDENCE USING PROFITABILITY AS A MODERATING VARIABLE: EVIDENCE FROM INDONESIA. Journal of Critical Reviews, 7 (7), 213-218. doi:10.31838/jcr.07.07.35