Pengaruh Efektivitas Komite Audit, Kualitas Audit, dan Efektivitas Dewan Direksi Terhadap Manajemen Laba

Sufiana, Sufiana (2019) Pengaruh Efektivitas Komite Audit, Kualitas Audit, dan Efektivitas Dewan Direksi Terhadap Manajemen Laba. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Target dari penelitian ini adalah mendapatkan hasil pengujian pengaruh efektivitas komite audit, kualitas audit, dan efektivitas dewan direksi terhadap manajemen laba. Efektivitas komite audit yang dimaksud terdiri dari kehadiran komite audit, ukuran komite audit, independensi komite audit, keahlihan komite audit, rapat komite audit, dan skor efektivitas komite audit. Kualitas audit diukur dengan reputasi audit, spesialisasi audit, dan masa jabatan audit. Sementara ukuran dewan direksi, independensi dewan direksi, independensi ketua direksi, rapat dewan direksi, dan masa jabatan CEO menjadi bagian dari efektivitas dewan direksi. Variabel dependen dari penelitian ini adalah manajemen laba yang diukur dengan discretionary accrual. Penelitian ini juga menguji kemampuan reputasi audit, spesialisasi audit, dan masa jabatan audit memoderasi skor efektivitas komite audit dalam mempengaruhi manajemen laba. Objek dalam penelitian ini adalah perusahaan terdaftar di Bursa Efek Indonesia yang memenuhi kriteria. Data diambil dari rentang waktu tahun 2013 hingga 2017. Metode purposive sampling digunakan dalam pengambilan sampel penelitian ini. Pengujian data dilakukan dengan regresi panel menggunakan perangkat lunak SPSS dan Eviews. Hasil pengujian data dalam penelitian ini membuktikan bahwa reputasi audit, masa jabatan audit, leverage, dan arus kas operasional berpengaruh signifikan negatif terhadap manajemen laba. Independensi dewan direksi, ukuran perusahaan, oportunitas pertumbuhan, dan return on asset memiliki pengaruh signifikan positif terhadap manajemen laba. Sementara variabel lainnya tidak mempengaruhi manajemen laba. ********************************************************************** This research’s aim was to get result about impact of audit committee effectivity, audit quality, and board of director effectivity to earning management. Audit committee effectivity included the presence, size, independency, expertise, meetings, and effectivity score of audit committee. Audit quality was measured by the reputation, industry specialization, and tenure of auditor. While board size, board independency, board chairman independency, board meeting, and CEO tenure were parts of board effectivity. Dependent variable in this research was earning management that was measured by discretionary accrual. This research also tested the ability of audit reputation, audit industry specialization, and audit tenure in moderating score effectivity of audit committee to impact the earning management. Object of this research was registered companies in Indonesian Stock Exchange that meet the criteria. Data was taken in the time range of 2013 to 2017. Purposive sampling method was used to get sample in this research. The data analyzation used panel regression with SPSS and Eviews software. Result of this data testing proved that audit reputation, audit tenure, leverage, operational cash flow has negative significant relation with earning management. Board independency, firm size, growth, and return on asset were positively significant to earning management. While the other variables were not giving significant impact to earning management.

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