Analisis Pengaruh Karakteristik Komite Audit dan Auditor Eksternal Terhadap Manajemen Laba

Handayani, Leny (2020) Analisis Pengaruh Karakteristik Komite Audit dan Auditor Eksternal Terhadap Manajemen Laba. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Penelitian yang dilakukan dengan tujuan untuk mengatahui hasil dari hubungan antara karakteristik komite audit dan eksternal auditor dengan manajemen laba. Karaktersitik komite audit itu sendiri terdiri dari adanya pembentukan komite audit, jumlah anggota, keahlihan yang dimiliki, dan rapat yang telah diadakan. Eksternal auditor sendiri diukur dengan apakah menggunakan Big Four dalam pengawasan eksternal. Variabel dependen yang digunakan penelitian ini adalah manajemen laba. Disini juga terdapat tiga variabel kontrol yang memengaruhi yaitu ukuran perusahaan, leverage, dan return on asset. Penelitian tersebut menggunakan perusahaan yang memenuhi syarat yang ditentukan dan terdaftar dalam Bursa Efek Indonesia. Batasan waktu pengambilan data adalah dalam periode 2014 sampai dengan 2018. Pengambilan sampel dengan memakai metode purposive sampling. Aplikasi yang dipakai dalam pengujian data adalah SPSS dan Eviews. Hasil yang didapatkan dalam pengujian ini, menyatakan karakteristik komite audit dan auditor eksternal tidak memiliki hubungan dengan terjadinya manajemen laba. Tiga variabel tersebut, ukuran perusahaan, leverage, dan return on asset secara positif memengaruhi terjadinya manajemen laba. ********************************************************************** This research was done to get result on the impact of audit committee characteristics and external auditor quality to earning management. Attendance, size, expertise, and meeting are parts of the audit committee characteristics that were used in this research. External auditor variable was measured by specifying whether the listed companies are audited by Big Four auditor or not. Dependent variable in this research, earning management, was measured by discretionary accrual formula. There were three control variables used in this research, included firm size, leverage, and return on asset. Listed companies that meet the criteria in Indonesian Stock Exchange were the object in this research. Sample data was taken from the time range of 2014 to 2018 using purposive sampling method. Software used for the data analysis is SPSS and Eviews. Proved in the result of this research, audit committee characteristics and external auditor doesn’t have significantly to impact earning management in negative way, while three control variables included firm size, leverage, and return on asset significantly impact earning management in positive way. In other words, more audit committee characteristics fulfilled and better external auditor used by the company, nothing impact to earning management practice will be found in the company.

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