Pengaruh komite audit terhadap koefisien respon laba

Suaryana , I Gusti Ngurah Agung (Adv. Dr. Suwardjono, M.Sc), Dr. Suwardjono, M.Sc

2014 | Tesis | S2 Accounting

Tujuan penelitian adalah untuk menguji pengaruh komite audit terhadap koefisien respon laba (ERC). Motivasi penelitian adalah kontroversi hasil penelitian sebelumnya mengenai kinerja dari komite audit.

Sampel penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Effek Jakarta. Data dikumpulkan dengan purphosive sampling. Jumlah sampel akhir adalah 97 perusahaan. ERC diestimasi dengan pooled cross-sectional coefficient method and firm specific coefficient method dari peri ode observasi 2001-2002. Reaksi pasar diukur dengan return abnormal kumulatif Laba kejutan diukur dengan metode langkah acak.

Hasil pengujian dengan pooled cross-sectional coefficient method dan firm specific coefficient method menunjukan bahwa ERC perusahaan yang membentuk komite audit lebih besar daripada perusahaan yang tidak membentuk komite audit. Hasil ini menunjukan bahwa laba kejutan perusahaan yamg membentuk komite audit direspon lebih kuat daripada laba kejutan perusahaan yang tidak membentuk komite audit karena investor percaya bahwa laba perusahaan yang membentuk komite audit mengandung gangguan lebih sedikit daripada laba perusahaan yang tidak membentuk komite audit. Hasil penelitian mengindikasikan bahwa investor percaya komite audit telah melaksanakan tugasnya untuk memonitor proses pelaporan keuangan.

The objective of the study was to examine the impact of audit committees to earnings response coefficient (ERC). The study motivated by the controversy of previous studies about performance of audit committees.

The sample of the study was the manufacturing companies listed in the Jakarta Stock Exchange. The data was collected using purposive sampling method. The number of the samples of the company was 97. The ERC was estimated using pooled cross-sectional coefficient method and firm specific coefficient method in the observation period of 2001-2002. The market reaction was measured using cumulative abnormal return. The Unexpected Earnings was measured using random walk model.

The results using CRSM and FSCM showed that ERC of firms with audit committee were greater than firm without audit committee firm. These results showed that unexpected earnings of firms with audit committee were responsed stronger than firms without audit committee because investor believe that earnings noise of firms with audit committee were less than firms without audit committee. The result indicate that investors believe that audit committees have done their responsibility to monitor financial reporting process.

Kata Kunci : Audit committee, Earnings response coefficient, Earnings quality