Pengaruh Efektivitas Komite Audit, Kualitas Internal dan Eksternal Audit terhadap Manajemen Laba Riil
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.
References
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Kusumaningtyas, M. (2014). Pengaruh ukuran komite audit dan kepemilikan institusional terhadap manajemen laba. Jurnal Prestasi, 13(1), 82-96.
Prastiti, A., & Meiranto, W. (2013). Pengaruh karakteristik dewan komisaris dan komite audit terhadap manajemen laba. Diponegoro Journal of Accounting, 2(4), 1-12.
Prawitt, D. F., Smith, J. L., & Wood, D. A. (2009). Internal audit quality and earnings management. The Accounting Review, 84(4), 1255-1280. https://doi.org/10.2308/accr.2009.84.4.1255
Roychowdhury, S. (2006). Earning management through real activities manipulation. Journal of Accounting and Economics 42, 335-370
Restuningdiah, N. (2011). Komisaris independen, komite audit, internal audit dan risk management committee terhadap manajemen laba. Jurnal Keuangan dan Perbankan, 15(3),351-362.
Wahyuni, N., & Fitriyani. (2012). Pengaruh client importance, tenure, dan spesialisasi audit terhadap kualitas audit. Simposium Nasional Akuntansi Banjarmasin.
Yuliani, Y., & Dewi, C. N. (2015). Efektivitas komite audit dan manajemen laba rill. Jurnal Riset Akuntansi dan Keuangan, 11(2), 157-171.
Alzoubi, E. S., & Selamat, M. H. (2012). The effectiveness of corporate governance mechanism on constraining earning management: a literature review and proposed framework. International Journal of Global Business, 5 (1), 17-35.
Christiani, I., & Nugrahanti, Y. W. (2014). Pengaruh kualitas audit terhadap manajemen laba. Jurnal Akuntansi dan Keuangan, 16(1), 52-62. https://doi.org/10.9744/jak.16.1.52-62
Dewi, W. P., & Herusetya, A. (2015). Market response toward accrual earnings management, real transactions, and strategic revenue recognition - earnings management. Jurnal Akuntansi dan Keuangan, 17(2), 71-81. https://doi.org/10.9744/jak.17.2.71-81
Graham, J.R., Harvey, C.R., Rajgopal, S., (2005). The economic implications of corporate financial reporting. Journal of Accounting and Economics, 40, 3–73. http://dx.doi.org/10.1016/j.jacceco.2005.01.002
Gultom, E. T., & Diyanty, V. (2013). Manajemen laba melalui aktivitas riil dan
pengaruhnya terhadap relevansi nilai laba. Simposium Nasional Akuntansi XVI.
Herusetya, A. (2012). Analisis kualitas audit terhadap manajemen laba akuntansi: studi pendekatan composite measure versus conventional measure. Jurnal Akuntansi dan Keuangan Indonesia, 9(2), 117-135. http://dx.doi.org/10.21002/jaki.2012.08
Hidayanti, E., & Paramita, R. W. (2014). Pengaruh good corporate governance terhadap praktik manajemen laba rill pada perusahaan manufaktur. Jurnal WIGA, 4(2), 1-16. https://doi.org/10.30741/wiga.v4i2.120
Inaam, Z., Khamoussi, H., & Fatma, Z. (2012). Audit quality and earnings management in the tunisian context. International Journal of Accounting and Financial Reporting, 2(2), 17-33. https://doi.org/10.5296/ijafr.v2i2.2065
Inaam, Z., & Khamoussi, H. (2016). Audit committee effectiveness, audit quality and earnings management: a meta analysis. International Journal of Law and Management, 58(2), 179-196. https://doi.org/10.1108/IJLMA-01-2015-0006
Johl, S. K., Johl, S. K., Subramaniam, N., & Cooper, B. (2013). Internal audit function, board quality and financial reporting quality: evidence from Malaysia. Managerial Auditing Journal, 28 (9), 780-814. https://doi.org/10.1108/MAJ-06-2013-0886
Junius, & Fitriyani. (2012). Pengaruh audit capacity stress, pendidikan profesi lanjutan (PPL), ukuran KAP, spesialisasi terhadap manajemen laba akrual dan manipulasi aktivitas rill. Simposium Nasional Akuntansi Banjarmasin.
Kono, F.D.P., & Yuyetta, E. N. (2013). Pengaruh arus kas bebas, ukuran KAP, spesialisasi industri KAP, audit tenur dan independensi auditor terhadap manajemen laba. Diponegoro Journal of Accounting, 2(3), 1-9.
Kurniawansyah, D. (2016). Pengaruh audit tenure, ukuran auditor, spesialisasi audit dan audit capacity stress terhadap manajemen laba. Jurnal Riset Akuntansi dan Bisnis Airlangga, 1(1), 1-25. http://dx.doi.org/10.31093/jraba.v1i1.4
Kusumaningtyas, M. (2014). Pengaruh ukuran komite audit dan kepemilikan institusional terhadap manajemen laba. Jurnal Prestasi, 13(1), 82-96.
Prastiti, A., & Meiranto, W. (2013). Pengaruh karakteristik dewan komisaris dan komite audit terhadap manajemen laba. Diponegoro Journal of Accounting, 2(4), 1-12.
Prawitt, D. F., Smith, J. L., & Wood, D. A. (2009). Internal audit quality and earnings management. The Accounting Review, 84(4), 1255-1280. https://doi.org/10.2308/accr.2009.84.4.1255
Roychowdhury, S. (2006). Earning management through real activities manipulation. Journal of Accounting and Economics 42, 335-370
Restuningdiah, N. (2011). Komisaris independen, komite audit, internal audit dan risk management committee terhadap manajemen laba. Jurnal Keuangan dan Perbankan, 15(3),351-362.
Wahyuni, N., & Fitriyani. (2012). Pengaruh client importance, tenure, dan spesialisasi audit terhadap kualitas audit. Simposium Nasional Akuntansi Banjarmasin.
Yuliani, Y., & Dewi, C. N. (2015). Efektivitas komite audit dan manajemen laba rill. Jurnal Riset Akuntansi dan Keuangan, 11(2), 157-171.
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. 5, n. 1, p. 99-112, june 2020.
ISSN 2528-0163.
Available at: <https://ejournal-binainsani.ac.id/index.php/JOIA/article/view/1325>. Date accessed: 24 apr. 2024.
doi: https://doi.org/10.51211/joia.v5i1.1325.
Section
Articles
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