PENGARUH KEAHLIAN KOMITE AUDIT, AUDITOR SPESIALISASI INDUSTRI DAN PENGENDALIAN INTERNAL TERHADAP MANAJEMEN LABA

Michael Parapat; Mukhlasin Mukhlasin

doi:10.25170/balance.v20i1.4301

Penulis

Michael Parapat MAKSI Universitas Katolik Indonesia Atma Jaya
Mukhlasin Mukhlasin MAKSI Universitas Katolik Indonesia Atma Jaya

DOI:

https://doi.org/10.25170/balance.v20i1.4301

Kata Kunci:

Audit Committee Expertise, Industrial Auditor Specialization, Internal Control, Earnings Management

Abstrak

This research was conducted with the aim of knowing the effect of the Expertise of the Audit Committee, Special Industry Auditors, and Internal Control on Earnings Management in Manufacturing Companies listed on the IDX for the period 2016 – 2018. The independent variables are Audit Committee Expertise, Industry Specific Auditors, and Internal Control and the dependent variable is Earnings Management. The data analysis method uses linear regression analysis using the IBM SPSS Statistics 25 program. The data used is taken from secondary data originating from annual reports and financial reports with a sample selection procedure using a purposive sampling method with a total sample of 207 observational data consisting of 69 companies. Data analysis used is descriptive statistical analysis, classic assumption test, compatibility test, and hypothesis testing. The results of this study reveal that the expertise of the Audit Committee and Industry Specific Auditors has no effect on Earnings Management and Internal Control has an impact on Earnings Management.

Referensi

Balsam, S. Krishnan, J. and Yang, J.S.. (2003). Auditor Industry Specialization and Earnings Quality. Auditing: a journal of practice & theory, 71-97.

Beneish, M.D. (2001), "Earnings management: a perspective", Managerial Finance, Vol. 27 No. 12, pp. 3-17.

Chen, T. (2016). Internal Control, Life Cycle and Earnings—An Empirical Analysis from Chinese Market. Open Journal of Business and Management, 2016, 4, 301-311, 301-311.

Choi, J., Jeon, K., & Park, J. (2004). The Role of Audit Committees in Decreasing Earnings Management: Korean Evidence. International Journal of Accounting, Auditing & Performance Evaluation, 1, 37-60.

Christiani, I., & Nugrahanti, Y. W. (2014). Pengaruh Kualitas Audit Terhadap Manajemen Laba. Jurnal Akuntansi dan Keuangan, Vol. 16, No. 1, Mei 2014, 52-62, 52-62.

DeFond, M., & Francis, J. (2005). Empirical Analysis of the Economic Demand for Auditing in the Initial Public Offering Market. Journal of Accounting Research, 37(1), 225-238.

Dunn, K. A. and B. W. Mayhew. (2004). Audit firm industry specialization and client disclosure quality. Review of Accounting Studies, 9, 35-58.

Earnings Quality and Audit Committee. Indian-Pacific Journal of Accounting and Finance (IPJAF), 4-22.

Garven, S. (2015). The Effect of Board and Audit Committee Characteristics on Real Earnings Management: Do Boards and Audit Committee Play A Role in its Promotion or Constraint?. Academy of Accounting and Financial Studies Journal, 19(1), 67-84.

Gerayli, Mahdi Safari, Abolfazl Momeni Yanesari, & Ali Reza Ma’atoofi. 2011. “Impact of Audit Quality on Earnings Management: Evidence from Iran”. International Research Journal of Finance and Economics – Issue 66

Hanif. (2015). Management Control System Design: An Interpretive Ethnography.Procedia - Social and Behavioral Sciences, 211, 119–126.https://doi.org/10.1016/j.sbspro.2015.11.018

Hegazy, M. (2015). The Effect of Audit Firm Specialization on Earnings Management and Quality of Audit Work. Conference Paper • August 2015, 1-26.

Jensen, M., C., dan W. Meckling, (1976). “Theory of the firm: Managerial behavior, agency cost and ownership structure”, Journal of Finance Economic 3:305- 360, di-download dari http://www.nhh.no/for/courses/spring/eco420/jensenmeckling-76.pdf.

Lidiawati, N. dan Nur Fadjrih Asyik, N. F. (2016). Pengaruh Kualitas Audit, Komite Audit, Kepemilikan Isntitusional, Ukuran Perusahaan Terhadap Manajemen Laba. Jurnal Ilmu dan Riset Akuntansi :V

McDaniel, L., Martin, R., Maines, L. (2002), Evaluating financial reporting quality: The effects of financial expertise vs. financial literacy. The Accounting Review, 77, 139-167.

Molan, A.Y., & Oktorina, M. (2022). Biaya audit ditinjau dari efektifitas komite audit, peluang investasi, kendala finansial dan kompleksitas perusahaan. APSSAI Accounting Review, 2(2), 107-121.

Novi , L., & Fadjrih , A. (2016). Pengaruh kualitas audit, komite audit, kepemilikan institusional, ukuran perusahaan terhadap manajemen laba. Jurnal Ilmu dan Riset Akuntansi : Volume 5, Nomor 5, Mei 2016, 1-19.

Salleh N. M. Z. N. & Haat M. H. C. (2014). Audit Committee and Earnings Management: Pre and Post MCCG. Vol. 3 Issue.1, 307-314.

Ulina, R., Mulyadi, R. and Sri Tjahjono, M. E. (2018) ‘Pengaruh Kualitas Audit Dan Komite Audit Terhadap Manajemen Laba Pada Perusahaan Manufaktur Yang Tercatat Di Bursa Efek Indonesia’, Tirtayasa Ekonomika, 13(1), p. 1.

Wang, L. J. & Duane, W. T. (2015) The substitution effect of media concerns and internal control on real earnings management. Journal of Industrial Technological Economics, Vol.3 (2018), p. 87- 96

Widyaningdyah, A. U.. (2001). Analisis Faktor-Faktor Yang Berpengaruh Terhadap Earnings Management Pada Perusahaan Go Public Di Indonesia. Jurnal Akuntansi & Keuangan Vol. 3, No. 2, h. 89 – 101.

Ying, Y. (2016). Internal Control Information Disclosure Quality, Agency Cost and Earnings Management—Based on the Empirical. Modern Economy, 2016, 7, 64-70, 64-70.