Pengaruh Kualitas Audit Terhadap Manajemen Laba Pada Perusahaan Manufaktur Yang Go Publik Di Bursa Efek Indonesia
WIBAWANINGSIH, EKAWATI JATI (Adv.: Gudono, Prof. Dr., M.B.A., C.M.A), Gudono, Prof. Dr., M.B.A., C.M.A
Penelitian ini bertujuan untuk menguji secara empiris pengaruh kualitas audit terhadap manajemen laba pada perusahaan manufaktur yang go public di Bursa Efek Indonesia (BEI) periode 2009-2013, dengan firm size, growth prospect, leverage, operating cash flow, dan operating cycle sebagai variabel kontrol. Manajemen laba yang diukur menggunakan discretionary accruals (DA) berdasarkan Modified Jones Model dan kualitas audit diukur menggunakan ukuran Kantor Akuntan Publik, Kantor Akuntan Publik Spesialisasi Industri, dan audit tenure. Metode pemilihan sampel dalam penelitian ini adalah dengan teknik purposive sampling dan sampel yang digunakan adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2009-2013. Berdasarkan hasil penelitian yang dilakukan bahwa ukuran Kantor Akuntan Publik (SIZE), Kantor Akuntan Publik spesialisasi industri (SPEC) dan audit tenure (TENURE) tidak berpengaruh terhadap praktik manajemen laba yang diukur dengan discretionary accruals (DA), maka dapat disimpulkan bahwa hipotesis dinyatakan tidak terdukung. Hasil pengujian yang dilakukan pada variabel kontrol diperoleh bahwa firm size (FIRM) berpengaruh negatif terhadap manajemen laba yang diukur dengan discretionary accruals (DA). Growth prospect (GROW) berpengaruh positif terhadap discretionary accruals (DA). Leverage (LEV) berpengaruh positif terhadap manajemen laba yang diukur dengan discretionary accruals (DA). Operating cash flow (OCF) dan Operating cycle (OC) tidak berpengaruh terhadap manajemen laba yang diukur dengan discretionary accruals (DA).
This study aims to empirically examine the effect of audit quality on earnings management in manufacturing companies that go public in the Indonesia Stock Exchange (IDX) 2009-2013, by firm size, growth prospect, leverage, operating cash flow, and operating cycle as a control variable . Earnings management as measured by discretionary accruals (DA) based on the Modified Jones Model and audit quality is measured using size Public Accounting Firm, Public Accounting Firm Industry Specialization, and audit tenure. The sampling method in this study is the purposive sampling technique was used and the sample companies listed in Indonesia Stock Exchange (IDX) 2009-2013.
The result of this study showed that that public accounting firm size (SIZE), the Office of the Public Accounting industry specialization (SPEC) and audit tenure (tenure) has no effect on the practice of earnings management as measured by discretionary accruals (DA), it can be concluded that the hypothesis is not declared supported. Results of tests performed on the control variables obtained that firm size (FIRM) negative effect on earnings management as measured by discretionary accruals (DA). Growth prospect (GROW) positive effect on discretionary accruals (DA). Leverage (LEV) positive effect on earnings management as measured by discretionary accruals (DA). Operating cash flow (OCF) and the operating cycle (OC) has no effect on earnings management as measured by discretionary accruals (DA).
Kata Kunci : Management Laba, Ukuran Kantor Akuntan Publik, Kantor Akuntan Publik Spesialisasi Industri, Audit Tenure, Earnings Management, Discretionary Accrual, Public Accounting Firm Size, Industry Specialization Public Accounting Firm.
