Perbedaan pengaruh besaran perusahaan dan Leverage terhadap manajemen laba pada perusahaan yang memiliki Komite Audit dan Auditor berkualitas

DAMAYANTI, I Gst Ayu Eka, Dr. Indra Wijaya Kusuma, MBA

2005 | Tesis | S2 Akuntansi

Motivasi penelitian ini adalah adanya ketidakkonsistenan hasil penelitian sebelumnya mengenai pengaruh besaran perusahaan dan leverage terhadap manajemen laba. Penelitian Backer (1998), Klien (2000), Anderson et al. (2003), Balsam et al., (2003) menyatakan bahwa keberadaan komite audit dan auditor berkualitas tinggi mampu mengurangi prilaku manajemen laba. Penelitian ini bertujuan untuk memberikan bukti empiris bahwa: (1) komite audit dan auditor berkualitas mempengaruhi hubungan besaran perusahaan terhadap manajemen laba, (2) Komite audit dan Auditor berkualitas mempengaruhi hubungan leverage terhadap manajemen laba. Penelitian ini menggunakan sampel 91 perusahaan manufaktur yang terdaftar di Bursa Efek Jakarta selama periode 1999-2003, jumlah keseluruhan 364 observasi dengan menggunakan metode penggabungan data. Alat analisis yang digunakan untuk menguji hipotesis adalah regresi linier dan uji beda dua koefisien. Hasil penelitian menunjukan bahwa komite audit tidak mempengaruhi hubungan besaran perusahaan terhadap manajemen laba, tetapi komite audit mempengaruhi hubungan leverage terhadap manajemen laba. Auditor berkualitas tinggi mempengaruhi hubungan besaran perusahaan terhadap manajemen laba, dan juga mempengaruhi hubungan leverage terhadap manajemen laba.

This study have motivated different of result of research previously has examines the effect of firm size and leverage to earnings management. Backer (1998), Klien (2000), Anderson et al. (2003), Balsam et al., (2003) examines audit committee and auditor quality able to lessen earnings management. The objective of this research was to give the empirical evidence that: (1) audit committee and auditor quality are believed to influence the relationship between firm size and earnings manangement. (2) audit committee and auditor quality are believed to influence the relationship between leverage and earnings manangement. This study uses sample 91 manufacturing firm from Jakarta Stock Exchange period 1999-2003, the total number of sample 364 observation, uses analysis method pooled data. The analysis is conducted for each specific sub sample group based on ownership audit committee and auditor high quality. To examine and test the hypothesis used linier regression and different test two coefficient. Result of the research show that audit committee not influence the relationship between firm size and earnings management but audit committee the effect relationship between of leverage and earnings management. We so find that auditor high quality influence the relationship between firm size and earnings management, later than auditor high quality so the effect relationship between leverage and earnings management.

Kata Kunci : Manajemen Laba,Leverage,Besaran Perusahaan, Audit Committee, Auditor Quality, Earnings Management, Firm size, Leverage