The Influence of Audit Quality and Earnings Management on Auditor Opinion with Firm Performance as Mediation in Mining Company in Indonesia

Abstract

This study to determine the influence of audit quality and profit management on auditors' opinions with company performance as a mediating variable in mining companies in Indonesia. Data analysis method with partial least square (PLS) with the population of mining companies listed on the Indonesian Stock Exchange in 2020-2024 with a sample of 35 companies and 175 observations. The data source is secondary data from the Annual Report of the Indonesian Stock Exchange. The results of the study show that audit quality and earnings management have a significant effect on auditors' opinions and successful performance as a mediation variable. This research contributes to strengthening the theory in improving audit quality by applying professional standards of public accountants and by lowering profit management carried out by managers can improve audit quality for the better. Better company performance can strengthen the improvement of audit quality for the better.