Pengaruh Kualitas Komite Audit dan Ukuran Kantor Akuntan Publik terhadap Manajemen Laba

Nazila Alfiyasahra, Auliffi Ermian Challen

Abstract


This study aims to determine the effect of the quality of the audit committee and the size of the public accounting firm on earnings management. The audit committee uses the proxy size of the audit committee, the number of audit committee meetings, the independent audit committee and the expertise of the audit committee. This study uses secondary data, namely companies in the category of basic industrial and chemical manufacturing sectors listed on the Indonesia Stock Exchange (IDX). The sample used 16 companies with the period 2015-2017 through a purposive sampling method. The analytical method used is multiple regression. Based on the results of the study concluded that the independent audit committee has a positive effect on earnings management, but the size of the audit committee, the number of audit committee meetings, the expertise of the audit committee, and the size of the public accounting firm have no influence on earnings management.


Full Text:

PDF

References


Amar, Anis Ben. “The Effect of Independence Audit Comitte o n Earnings Management: The Case In Frenchâ€. International Journal of Academic Research in Accounting, Finance and Management Sciences, Vol. 4, No.1 (2014): 96-102.

Arrens, Alvin A., Elder, Randal J., and Beasley, Mark S. Auditing dan Jasa Assurance Edisi Kelimabelas Jilid 1. Jakarta: Penerbit Erlangga, 2014.

Ayemere, L. Ibadin., dan Afensimi Ellijah. “Audit Committee Attributes and Earnings Management: Evidence from Nigeriaâ€. International Journal of Business and Social Research, Vol. 05, Issue 04 (2015).

Chen, K. Y., Elder, R. J., & Hsieh, Y.-M.. “Corporate Governance and Earnings Management: The Implications of Corporate Governance Best-Practice Principles for Taiwanese Listed Companiesâ€. Journal of Contemporary Accounting & Economics. Vol. 3, No. 2, (2007): 73–105.

Christiani, Ingrid, dan Yeterina Widi Nugrahanti. Pengaruh Kualitas Audit Terhadap Manajemen Laba. Jurnal Akuntansi dan Keuangan, Vol. 16, No. 1. (2014).

Dewi, Eva Rosa dan Khoiruddin “Pengaruh Good Corporate Governance Terhadap Manajemen Laba Pada Perusahaan Yang Masuk Dalam Jii (Jakarta Islamic Index) Tahun 2012-2013â€. Management Analysis Journal, Vol. 5, No. 3. (2016).

Florencea, Novia., dan Yulius Kurnia Susanto. “Audit Committee: Woman, Experience, Education on Earnings Managementâ€. Advances in Economics, Business and Management Research, Vol 73. (2018).

Ghozali, Imam. Aplikasi Analisis Multivariate Dengan Program IBM SPSS 25. Semarang: Badan Penerbit Universitas Diponegoro, 2018.

Halim, Abdul. Auditing. Yogyakarta: STIM YKPN, 2008.

Idris, Muhammed., et. al. “The Impact Of External Auditor Size On The Relationship Between Audit Committee Effectiveness And Earnings Managementâ€. Investment Management and Financial Innovations, Vol. 15, Issue 3. (2018).

Jensen, C. Michael, and Meckling, H. William. “Theory of The Firm: Managerial Behavior, Agency Cost and Ownership Structureâ€. Journal of Financial Economics, Edition Vol.3, (1976): 305-360.

Juhmani, Omar. “Audit Committee Characteristics and Earnings Management: The Case of Bahrainâ€. International Journal of Accounting and Financial Reporting, Vol. 7, No. 1. (2017).

Kankanamge., Chinta K. “Relationship between Audit Committee Characteristics and Earnings Management in Sri Lanka (2013-2015)â€. South Asian Institute of Technology and Medicine Ltd. (2016)

Khurnanto R, Farras dan Syaffrudin, Muhammad.. “Pengaruh Komite Audit Dan Audit Eksternal Terhadap Manajemen Labaâ€. Jurusan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro, Vol. 4, No. 4, (2015): 1-8.

Kusumaningtyas, Metta., dan Farida, Desy Noor. “Pengaruh Kompetensi Komite Audit, Aktivitas Komite Audit Dan Kepemilikan Institusional Terhadap Manajemen Labaâ€. Jurnal Akuntansi Indonesia , Vol. 4, No. 1, (2015): 66-82.

Lufita, Novi., dan Suryani, Elly. “Pengaruh Kualitas Audit, Komite Audit, Dan Ukuran Perusahaan Terhadap Manajemen Laba (Studi Pada Perusahaan Sektor Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2014 – 2016)â€. e-Proceeding of Management, Vol.5, No.1. (2018).

Marsha, Felicia., dan Ghozali, Imam. “Pengaruh Ukuran Komite Audit, Audit Eksternal, Jumlah Pertemuan Komite Audit, Jumlah Pertemuan Dewan Komisaris Dan Kepemilikan Institusional Terhadap Manajemen Laba (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2012-2014)â€. Diponegoro Journal Of Economic, Vol. 6, No. 2, (2017): 1-12.

Mishra, Mamta. “Audit Committee Characteristics and Earnings Management: Evidence from Indiaâ€. International Journal of Accounting and Financial Reporting, Vol. 6, No. 2. (2016).

Mughni, Raisya Hayyu., dan Cahyonowati, Nur. “Pengaruh Karakteristik Komite Audit Dan Kualitas Audit Terhadap Manajemen Laba (Studi Kasus Pada Perusahaan IPO Di Indonesia Tahun 2011-2013)â€. Diponegoro Journal of Accounting, Vol 4, No. 1, (2015): 1-15.

Nugraha, Nisrina Fatin. “Pengaruh Reputasi Auditor Dan Karakteristik Komite Audit Terhadap Manajemen Laba (Studi Kasus pada Perusahaan Perbankan yang Terdaftar)â€. Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Yogyakarta. (2016).

OJK. Peraturan Otoritas Jasa Keuangan Nomor 55/POJK.04/2015 Tentang Pembentukan dan Pedoman Pelaksanaan Kerja Komite Audit, (2015): 1–29.

Prabowo, Muhammad Shidqon. Dasar-Dasar Good Corporate Governance. Yogyalarta: UII Press, 2018.

Prastiti, Anindyah, dan Wahyu Meiranto. “Pengaruh Karakteristik Dewan Komisaris dan Komite Audit Terhadap Manajemen Labaâ€. Diponegoro Jurnal of Accounting, Vol. 2, No. 4, (2013).

Purnomo, Budi S., dan Puji Pratiwi. “Pengaruh Earning Power Terhadap Praktek Manajemen Labaâ€. Jurnal Media Ekonomi, Vol. 14, No.1, (2009)

Rahmadani, Suci., dan Haryanto. “Manajemen Laba: Peran Keaktifan Komite Audit Dan Auditor Eksternal Big 4 (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei 2013-2015)â€. Jurnal Akuntansi Aktual, Vol. 5, No. 1, (2018): 46-62.

Scott, William R. Financial Accounting Theory Fifth Edition. New Jersey: Prentice Hall Inc, 2012.

Siagian, Delfita., dan Sylvia Veronica Siregar. “The Effect of Audit Committee Financial Expertise And Relative Status On Earnings Management Case of Indonesiaâ€. Jurnal Akuntansi/Vol. XXII, No. 03, (2018): 321-326.

Sihombing, Margareth A.R., dan Laksito, Herry. “Pengaruh Karakteristik Komite Audit Dan Kualitas Auditor Eksternal Terhadap Manajemen Laba. Diponegoro Journal Of Accounting, Vol. 6, No. 4, (2017): 1-10.

Suri, Natasha., dan Intan Pramesti Dewi. “Pengaruh Mekanisme Good Corporate Governance Terhadap Manajemen Laba (Studi Pada Perusahaan Manufaktur Sektor Food And Beverages Yang Terdaftar Di Bursa Efek Indonesia Periode 2012 – 2016)â€. Jurnal Sains Manajemen & Akuntansi, Vol. X, No. 2, (2018).

Sugiyono. Statistika Untuk Penelitian. Bandung: Alfabeta, 2017.

Susanto, Yulius Kurnia. “The Effect Of Audit Committees And Corporate Governance On Earnings Management: Evidence From Indonesia Manufacturing Industryâ€. International Journal of Business, Economics and Law, Vol. 10, Issue 1. (2016).

Sylvester, Eriabie., dan James, Odia.. “Effects of Characteristics of Audit Committee on Earnings Management in Nigerian Quoted Companiesâ€. Sokoto Joumal of Management Studies, Vol. 10, No. 1, (2016).

Ulina, Ryu., Roza Mulyadi., dan Tjahjono, Mazda.“Pengaruh Kualitas Audit Dan Komite Audit Terhadap Manajemen Laba Pada Perusahaan Manufaktur Yang Tercatat Di Bursa Efek Indonesia. Tirtayasa Ekonomikaâ€. Jurnal Tirtayasa Ekonomika, Vol. 13, No 1, (2018).

Yateno. Manajemen Laba Pendekatan Model Empiris. Lampung: Laduny Alfatama, 2016.

Zgarni, I., Hlioui, K., & Zehri, F.. “Effective audit committee, audit quality and earnings management: Evidence from Tunisiaâ€. Journal of Accounting in Emerging Economies, Vol. 6, No. 2, (2016): 138–155.




DOI: http://dx.doi.org/10.30659/jai.9.1.37-51

Refbacks

  • There are currently no refbacks.


 

Jurnal Akuntansi Indonesia
is published by Department of Accounting, Faculty of Economics Universitas Islam Sultan Agung (UNISSULA), Indonesia in collaboration with IAI KaPD.

Jl. Raya Kaligawe Km.4, PO BOX 1054/SM Semarang 50112
Website: http://fe.unissula.ac.id/
Email: jai@unissula.ac.id

ISSN: 2655-9552 (Online) | 0216-6747 (Print)
DOI : 10.30659/jai

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License