Analisis Pengaruh Kualitas Audit terhadap Manajemen Laba pada Perusahaan yang Terdaftar di Bursa Efek Indonesia

Johan, Johan (2018) Analisis Pengaruh Kualitas Audit terhadap Manajemen Laba pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Riset ini memiliki tujuan yaitu untuk melakukan penganalisaan terhadap pengaruh kualitas audit terhadap manajemen laba. Adapun variabel independen yang digunakan dalam riset ini yaitu ukuran auditor, auditor industri spesialis, masa audit auditor, ukuran komite audit dan independensi komite audit. Sedangkan, ukuran perusahaan, arus kas operasional serta leverage dijadikan sebagai variabel kontrol dalam riset ini. Manajemen laba yang merupakan variabel dependen diukur dengan menggunakan akrual diskresioner. Riset ini meneliti 324 perusahaan yang terdaftar di Bursa Efek Indonesia dari periode 2012 hingga 2016. Metode purposive sampling digunakan dalam meneliti sampel penelitian dan terdapat 1620 data observasi yang akan diteliti dalam riset ini. Penelaahan data dengan mengaplikasikan metode regresi berganda melalui program komputerisasi Statistical Package for Social Science (SPSS) versi 22 dan Eviews 7. Hasil dari riset ini menyatakan bahwa variabel independen yang mencakup ukuran auditor, auditor industri spesialis, masa audit auditor, ukuran komite audit dan independensi komite audit serta ukuran perusahaan yang merupakan variabel kontrol tidak terdapat adanya pengaruh yang signifikan terhadap manajemen laba. Sedangkan, arus kas operasional dan leverage yang merupakan variabel kontrol memiliki pengaruh signifikan negatif terhadap manajemen laba. ********************************************************************** The purpose of this study is to analyze the effect of audit quality towards earnings management. Auditor firm size, auditor industry specialization, audit tenure, audit committee size and audit committee independence are used as the independent variables of this study. Control variables which are used in this study consist of firm size, cash flow from operations and leverage. The formula or proxy which used in determines the dependent variable is by using discretionary accruals. This study researched 324 companies listed on the Indonesia Stock Exchange from 2012 until 2016. Purposive sampling method is determined as the method to study the research which involved 1620 observation data from 324 companies in 5 years period. This study applied multiple regression method as the method to analyze the data and Statistical Package for Social Science (SPSS) version 22 and Eviews 7 are the computerized programs which were used to analyze the data. This study has shown the independent variables which consist of auditor firm size, auditor industry specialization, audit tenure, audit committee size and audit committee independence and also the control variables which consist of firm size towards earnings management has no significant relationship towards earnings management. Besides that, a significant negative effect was found between the control variables which consist of cash flow from operations and leverage towards earnings management.

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