Pengaruh Ukuran Kantor Akuntan Publik (KAP), Spesialisasi Industri, dan Audit Tenure Terhadap Manajemen Laba Perusahaan (Studi Kasus pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2010-2014)
ALDILLA AYU MAYLANI, Taufikur Rahman, S.E., M.B.A., Ak., CA.,
2016 | Skripsi | S1 AKUNTANSIPenelitian ini bertujuan untuk menguji secara empiris pengaruh ukuran Kantor Akuntan Publik (KAP), spesialisasi industri, dan audit tenure terhadap manajemen laba perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia tahun periode 2010-2014, dengan firm size, growth prospect, leverage, operating cash flow, dan operating cycle sebagai variabel kontrol. Manajemen laba diukur menggunakan discretionary accruals (DA) berdasarkan Modified Jones Model. Metode pemilihan sampel dalam penelitian ini menggunakan teknik random sampling dan sampel yang digunakan adalah perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2010-2014. Berdasarkan hasil penelitian bahwa ukuran Kantor Akuntan Publik (KAP), speliasisasi industri, dan audit tenure berpengaruh negatif terdahap manajemen laba, maka dapat disimpulkan bahwa pernyataan hipotesis terdukung. Hasil pengujian yang dilakukan oleh variabel kontrol bahwa firm size dan OCF memiliki arah negatif terhadap discretionary accruals. Sedangkan growth prospect, leverage, dan operating cycle memliki arah positif terhadap discretionary accruals. Namun, hanya leverage dan OCF yang berpengaruh signifikan terhadap manajemen laba perusahaan.
This study aims to emperically examine the effect of size Public Accounting Firm, industry specialization, and audit tenure on earnings management in non financial companies that go public in the Indonesia Stock Exchange (IDX) 2010-2014, by firm size, growth prospect, leverage, operating cash flow, and operating cycle as a control variabel. Earnings management as measured by discretionary accruals (DA) based on Modified Jones Model. The sampling method in this study is the random sampling technique was used and the sample is non financial companies listed in Indonesia Stock Exchange (IDX) 2010-2014. The result of this study showed that public accounting firm size, industry specialization, and audit tenure has negative effect on the practice of earnings management as is declared supported. Result of tests performed on the control variables obtained firm size and OCF has a negative direction of the discretionary accruals. While, growth prospect, leverage, and operating cycle has a positive direction of the discretionary accrulas. However, only leverage and OCF which have a significant effect in earnings management.
Kata Kunci : Manajemen laba, Discretionary Accruals, Ukuran Kantor Akuntan Publik, Spesialisasi Industri, Audit Tenure
