Kualitas Audit dan Manajemen Laba pada Perusahaan Manufaktur di Indonesia

Abstract

The purpose for this research is to test the influence of audit quality to earnings management on manufacturing companies in Indonesia. In this research, the measurement of audit quality divided in five proxies: auditor size, auditor specialization industry, auditor opinion, auditor change, and audit timeliness. The measurement is refers to Habbash and Alghamdi (2016) research. This research used secondary data from manufacturing companies's annual report listed on Indonesia Stock Exchange in 2015. Data analysis method used in this research is multiple linear regression test. The sample used in this research is 73 manufacturing companies. The results showed that the auditor size, auditor specialization industry, auditor opinion, auditor change, and audit timeliness have no effect on earnings management.

Pengaruh Kualitas Audit Terhadap Earnings Management Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia

“…Pada penelitian Sari & Wahidahwati (2016) menemukan bahwa ukuran KAP mempunyai pengaruh signifikan dan negatif terhadap manajemen laba, selain itu juga penelitian ini menunjukkan spesialisasi industri mempunyai pengaruh signifikan terhadap earnings management, dan masa penugasan audit (tenure) mempunyai pengaruh signifikan dan negatif terhadap earnings management. Sedangkan pada penelitian Natalia et al (2018) menemukan bahwa ukuran KAP tidak berpengaruh negatif terhadap earnings management karena manajemen tetap melakukan earnings management meskipun perusahaan diaudit oleh KAP Big 4 dan non Big 4 (Natalia et al, 2018). Sementara Christiani & Nugrahanti (2014) menemukan bahwa spesialisasi industri berpengaruh negatif terhadap earnings management.…”

Analysis of Earnings Management: Using Ownership Structure and Audit Quality Among Banking Industries in Indonesia

“…The quality of the audit results carried out by the auditor is thought to be influenced by the size of public accounting firm. Size of Big four public accounting firm is considered to have higher quality when conducting an audit compared to non-Big four size of public accounting firm (Natalia et al, 2018). Big four auditors are more experienced and reputable than non-Big four auditors.…”

“…Public accounting firm Big four has better capabilities and experience, thus making managers avoid doing earnings management. If the manager continues to carry out earnings management, the auditor will quickly detect the fraud (Natalia et al, 2018).…”

“…The results of this study support agency theory which explains the information asymmetry that occurs between managers (agents) and shareholders (principals) (Jensen and Meckling, 1976). To overcome this, an auditor is needed to bridge the interests of shareholders and managers who manage company finances (Natalia et al, 2018). The public accounting firm auditor used by the company is a third party in the company to solve problems related to information asymmetry in the company (Marchellina and Firnanti, 2021).…”

Peran Pendapatan Komprehensif Lain Terhadap Manajemen Laba

“…Disimpulkan H4 diterima variabel kualitas audit berpengaruh negatif signifikan terhadap manajemen laba yang selaras dengan yang diteliti (Natalia, 2017) bahwa kualitas audit memiliki pengaruh positif dan signifikan terhadap manajemen laba. Melalui hasil tersebut dapat ditarik kesimpulan bertambah baiknya perusahaan dalam melakukan audit laporan keuangan dengan mempercayai jasa audit KAP big four dianggap dapat mampu mengurangi malapraktik manajemen laba yang dilakukan.…”