Aurel, Muhamad Alvin and Tuban Drijah Herawati, SE., MM., Ak., CA., CSRA (2024) Pengaruh Kualitas Audit Dan Efektivitas Komite Audit Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2022). Sarjana thesis, Universitas Brawijaya.
Abstract
Tujuan penelitian ini adalah untuk memberikan bukti empiris pengaruh kualitas audit dan efektivitas komite audit terhadap manajemen laba. Variabel kualitas audit diproksikan dengan reputasi KAP, pergantian auditor, dan opini auditor. Sementara efektivitas komite audit diproksikan dengan frekuensi rapat komite audit dan ukuran komite audit. Penelitian ini menggunakan tiga variabel kontrol yaitu operating cash flow ratio, ukuran perusahaan, dan leverage. Penggunaan data dalam penelitian bersumber dari laporan keuangan dan laporan tahunan perusahaan sektor property dan real estate yang terdaftar di Bursa Efek Indonesia pada tahun 2020-2022. Pengambilan sampel penelitian menggunakan metode purposive sampling yang menghasilkan 180 sampel perusahaan. Metode analisis data dalam penelitian adalah uji regresi linear berganda. Hasil penelitian menunjukan bahwa hanya variabel frekuensi rapat komite audit yang berpengaruh negatif terhadap manajemen laba. Sementara variabel reputasi KAP, pergantian auditor, opini auditor, dan ukuran komite audit tidak berpengaruh terhadap manajemen laba. Terkait dengan penggunaan tiga variabel kontrol, hanya leverage yang berpengaruh positif terhadap manajemen laba, sementara operating cash flow ratio dan ukuran perusahaan tidak berpengaruh terhadap manajemen laba.
English Abstract
The purpose of this study is to provide empirical evidence of the effect of audit quality and audit committee effectiveness on earnings management. The audit quality variable is proxied by KAP reputation, auditor turnover, and auditor opinion. While the effectiveness of the audit committee is proxied by the frequency of audit committee meetings and the size of the audit committee. This study uses three control variables namely operating cash flow ratio, company size, and leverage. The use of data in the study comes from the financial statements and annual reports of property and real estate sector companies listed on the Indonesia Stock Exchange in 2020-2022. Research sampling using purposive sampling method which resulted in 180 company samples. The data analysis method in the study was multiple linear regression tests. The results showed that only the variable frequency of audit committee meetings had a negative effect on earnings management. While the KAP reputation variable, auditor turnover, auditor opinion, and audit committee size have no effect on earnings management. Regarding the use of three control variables, only leverage has a positive effect on earnings management, while operating cash flow ratio and company size have no effect on earnings management.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 052402 |
| Uncontrolled Keywords: | manajemen laba, kualitas audit, komite audit, reputasi KAP, pergantian auditor, opini auditor-earnings management, audit quality, audit committee, KAP reputation, auditor turnover, auditor opinion |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Unnamed user with username nova |
| Date Deposited: | 02 Jan 2025 03:53 |
| Last Modified: | 02 Jan 2025 03:53 |
| URI: | http://repository.ub.ac.id/id/eprint/230759 |
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