Pengaruh Efektivitas Komite Audit, Kualitas Internal dan Eksternal Audit terhadap Manajemen Laba Riil

  • Yunni Anzelya Universitas Bunda Mulia
  • Kurniawati Kurniawati Universitas Bunda Mulia

Abstract

Abstrak: Penelitian ini bertujuan untuk menganalisis pengaruh mekanisme pengawasan yang efektif, baik secara internal maupun eksternal audit, terhadap manajemen laba riil. Sampel penelitian ini adalah sebanyak 170 perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia pada tahun 2016. Data dianalisis dengan menggunakan model regresi linear berganda dengan menggunakan tingkat signifikansi 5%. Hasil penelitian menunjukkan bahwa efektivitas komite audit serta kualitas internal audit yang dilihat dari sisi kompetensi berpengaruh negatif signifikan terhadap manajemen laba riil, sedangkan kualitas internal audit dari sisi objektivitas, serta kualitas eksternal audit baik dari sisi kompetensi dan independensi tidak memiliki pengaruh signifikan terhadap manajemen laba riil. Dari hasil penelitian dapat disimpulkan bahwa pemilik dan para pemegang saham perlu memberikan perhatian lebih terhadap kualitas mekanisme pengawasan internal yang dimiliki, yaitu internal audit agar dapat mencegah dan mendeteksi kemungkinan terjadinya praktik  manajemen laba riil di dalam perusahaan.
 
 
Kata kunci: Efektivitas Komite Audit, Kualitas Internal dan Eksternal Audit, Manajemen Laba riil
 
Abstract: The objective of this research is to analyze the effect of effective oversight mechanisms both internally and externally auditing on real earnings management. The sample used in this study is 170 non-financial companies that listed in Indonesia Stock Exchange on the year 2016. Data were analyzed by using multiple linear regression model with significance level 5%. The results of this research shows that effectiveness of audit committee and internal audit quality through competency has a negative significant to real earnings management, while internal audit quality through objectivity, and  external audit quality through competence and independence have not related to real earnings management. From the results of this study can be concluded that the owner and stockholders need to make attention to the quality of internal mechanism – internal audit in order to prevent and detect the possibility of real earnings management practices within the company.
 
Keywords: Effectiveness of Audit Committee, Quality of Internal and External Audit, Real Earnings Management.

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Published
2020-06-25
How to Cite
ANZELYA, Yunni; KURNIAWATI, Kurniawati. Pengaruh Efektivitas Komite Audit, Kualitas Internal dan Eksternal Audit terhadap Manajemen Laba Riil. JURNAL ONLINE INSAN AKUNTAN, [S.l.], v. 1, n. 1, p. 99-112, june 2020. ISSN 2528-0163. Available at: <http://ejournal-binainsani.ac.id/index.php/JOIA/article/view/1325>. Date accessed: 05 july 2020.