Analysis The Effect of Audit Quality and Audit Committee on Earnings Management

Gein, Steffi (2020) Analysis The Effect of Audit Quality and Audit Committee on Earnings Management. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Tujuan dari terlaksananya penelitian ini adalah untuk mendapatkan hasil dari pengaruh kualitas audit dan komite audit pada manajemen laba dengan leverage, ukuran perusahaan dan arus kas operasi sebagai variabel kontrol. Ukuran auditor dan audit tenur digunakan sebagai pengukur kualitas audit, sedangkan untuk komite audit diukur dengan ukuran komite audit, kompetensi komite audit dan frekuensi rapat yang diadakan komite audit. Pada penelitian ini metode yang digunakan adalah regresi panel dengan Fixed Effect Model yang merupakan model terbaik untuk mengukur pengaruh variabel independen terhadap variabel dependen. Data perusahaan diperoleh melalui laporan keuangan perusahaan – perusahaan yang terdapat di BEI dan untuk mengolah data-data tersebut, penulis menggunakan program statistik SPSS. Kesimpulan yang didapatkan penulis atas temuannya adalah kualitas audit yang diukur oleh auditor Big 4 dan peran komite audit di Indonesia tidak dapat membatasi manajemen laba secara efektif. Oleh karena itu, untuk peneliti selanjutnya, lebih baik mempertimbangkan untuk tidak menggunakan Big 4 dan non Big 4 sebagai proksi kualitas audit melainkan menggunakan opini audit sebagai pengukuran kualitas audit. ********************************************************************** The purpose of this research is to obtain the results of the influence of audit quality and audit committee on earnings management with leverage, company size and operating cash flow as control variables. The size of the auditor and audit tenure was used as measurement of audit quality, while the audit committee was measured by the size of the audit committee, audit committee competence and frequency of meetings held by the audit committee. In this study, the method used was panel regression with the Fixed Effect Model which is the best model for measuring the effect of independent variables on the dependent variable. Company data were obtained through the financial statements of companies listed on the IDX and to process these data, the writer used the SPSS statistical program. The author concluded the findings as, audit quality that measured by Big 4 and the role of audit committees in Indonesia do not effectively limit the earnings management. Hence, for the further researchers, it is better to consider not using Big 4 and non Big 4 as the proxy of audit quality but use audit opinions as the measurement of audit quality instead.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 22
Uncontrolled Keywords: audit committee, audit quality, earnings management
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HF Commerce > Business > Marketing. Distribution of products
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: School of Economic and Business > Accounting
SWORD Depositor: Admin Repository Universitas Internasional Batam
Depositing User: Admin Repository Universitas Internasional Batam
Date Deposited: 27 Apr 2020 09:50
Last Modified: 05 Oct 2020 06:28
URI: http://repository.uib.ac.id/id/eprint/2257

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