Pengaruh Status Relatif Komite Audit dan Kualitas Audit dengan Pendekatan Composite Measure terhadap Manajemen Laba Riil
Abstract
Abstrak: Adanya kecenderungan pergeseran perilaku manajemen laba dari manajemen laba akrual menjadi manajemen laba riil sebagai dampak dari peningkatan kualitas standar pelaporan akuntansi keuangan, memotivasi dilakukannya investigasi apakah mekanisme internal maupun eksternal perusahaan mampu mencegah atau meminimalkan terjadinya manajemen laba riil. Adapun tujuan dari penelitian ini adalah untuk mengetahui apakah status relatif komite audit serta kualitas audit yang diukur dengan pendekatan composite measure memiliki pengaruh signifikan dalam mencegah atau mengurangi perilaku manajemen laba riil. Sampel dalam penelitian yang digunakan dalam penelitian ini adalah seluruh perusahaan industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2014-2015. Metode statistik yang digunakan adalah metode analisis linear berganda, dengan menggunakan uji t pada tingkat signifikansi (α) = 5%. Adapun alat statistik yang digunakan adalah SPSS 22. Hasil penelitian menunjukkan bahwa status relatif komite audit tidak memiliki pengaruh signifikan terhadap manajemen laba riil. Kualitas audit dengan pendekatan composite measure memiliki pengaruh negatif signifikan terhadap manajemen laba riil, sedangkan ukuran perusahaan dan leverage memiliki pengaruh positif signifikan terhadap manajemen laba riil.Kata kunci: composite measure, kualitas audit, status relatif komite audit, ukuran perusahaan, leverage.
Abstract: There is a tendency to shift earnings management behavior from accrual earnings management to real earnings management as the impact of improving the quality of financial reporting standard, motivate the investigation whether internal and external mechanism of the company can prevent or minimize real earnings management. The purpose of this study is to determine whether audit committee’s relative status and audit quality as measured by the composite measure approach has a significant influence in preventing or reducing the behavior of real earnings management. The sample used in this study were all consumer goods companies listed at Indonesia Stock Exchange period 2014-2015. The statistic method used was multiplied analysis linear regression, with hypothesis testing of statistic t using the level of significance (α) = 5%. The statistical tool used is SPSS 22. The results show that audit committee’s relative status has no significant effect on real earnings management. Audit quality with composite measure approach has a significant negative effect on real earnings management, while firm size and leverage have a significant positive effect on real earnings management.Keywords: composite measure, audit quality, audit committee’s relative status, size, leverage
References
Ariza LR, Jennifer MF, Sanchez MB. 2015. Consequences of Earnings Management for Corporate Reputation Evidence from Family Firms. Accounting Research Journal Volume 29 Nomor 4.
Badolato P, Donelson, Dain C, Ege M. 2014. Audit Committee Financial Expertise and Earnings Management: The Role of Status. Journal of Accounting and Economics ,58, p208-230.
Bapepam-LK (2012). Peraturan Nomor IX.I.5 : Pembentukan dan Pedoman Pelaksanaan Kerja Komite Audit.
Boedhi NR, Ratnaningshih D. 2015. Pengaruh Kualitas Audit Terhadap Manajemen Laba Melalui Aktivitas Riil. KINERJA, Vol 19, No.1 Tahun 2015.
Chi W, Lisic LL, Pevzner M. 2011. Is Enhanced Audit Quality Associated With Greater Real Earning Management? Accounting Horizon, 25(2), 315-335.
Cohen DA, Dey A, Lys T. 2008. Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes Oxley Periods. The Accounting Review, Vol. 82.
Debbianita, VS, Adhariani D. 2015. Deteksi Manajemen Laba Menggunakan Classification Shifting (Sebuah Pengujian dengan Core Earnings, Operasi yang dihentikan, dan Special Items) dengan Kualitas Audit Sebagai Variabel Moderasi. Simposium Nasional Akuntansi XVIII 16-19 September 2015.
Dewi PW, Herusetya A. 2015. Market Response toward Accrual Earnings Management, Real Transactions, and Strategic Revenue Recognition – Earnings Management. Jurnal Akuntansi dan Keuangan, Vol.17, No.2.
Fitriany US, Martani D, Rosietta H. 2015. Pengaruh Tenure, Rotasi dan Spesialisasi Kantor Akuntan Publik (KAP) Terhadap Kualitas Audit: Perbandingan Sebelum dan Sesudah Regulasi Rotasi KAP di Indonesia. Jurnal Akuntansi dan Keuangan Vol.17, No.1, Mei 2015, pp 12-27.
Ferentinou AC, Anagnostopoulou S. 2016. Accrual-based and Real Earnings Management before and after IFRS Adoption. The Case of Greece. Journal of Applied Accounting Research, Vol.17 No.1, pp 2-23.
Gultom ET, Diyanty V. 2013. Manajemen Laba Riil dan Pengaruhnya Terhadap Relevansi Nilai Laba. Simposium Nasional Akuntansi XVI. Manado.
Lisa O. 2012. Asimetri Informasi dan Manajemen Laba: Suatu Tinjauan dalam Hubungan Keagenan. Jurnal WIGA, Volume 2 Nomor 1.
Herusetya A. 2012. Analisis Kualitas Audit Terhadap Manajemen Laba Akuntansi : Studi Pendekatan Composite Measure Versus Conventional Measure. Jurnal Akuntansi dan Keuangan Indonesia Vol.9 No.2. Desember 2012
Mayanda DN, Wardhani R. 2015. Analysis on Effect of Audit Committee Relative Status towards Risk of Firm Fraud Using the Audit Quality as Moderating Variable.16th Annual Conference Asian Academic Accounting Association
Kementerian Keuangan Republik Indonesia Badan Pengawas Pasar Modal dan Lembaga Keuangan. Keputusan Ketua Badan Pengawas Pasar Modal dan Lembaga Keuangan No. KEP-643/BL/2012 : Pembentukan dan Pedoman Pelaksanaan Kerja Komite Audit
Roychowdhury S. 2006. Earning Management Through Real Activities Manipulation. Journal of Accounting and Economics 42 pp 335-370
Setiawan TJ, Lestari JS. 2014. Pengaruh Kualitas Audit Terhadap Real Earnings Management Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. E-journal Universitas Atma Jaya Yogyakarta.
Sun J, Lan G, Grouping L. 2014. Independent Audit Committee Characteristics and Real Earnings Management. Managerial Auditing Journal, Vol 29. No.2
Talebghasabi M, Lak L, Lak F. 2016. The Relationship Between Discretionary and Non-discretionary Accruals and Information Efficiency in Tehran Stock Exchange. Report and Opinion, Volume 8 Nomor 3, p34-35.
Tan J. 2013. Real Eanings Management: The Impact of Audit Quality and PCAOB. Rotterdarm: Erasmus University Rotterdam
Badolato P, Donelson, Dain C, Ege M. 2014. Audit Committee Financial Expertise and Earnings Management: The Role of Status. Journal of Accounting and Economics ,58, p208-230.
Bapepam-LK (2012). Peraturan Nomor IX.I.5 : Pembentukan dan Pedoman Pelaksanaan Kerja Komite Audit.
Boedhi NR, Ratnaningshih D. 2015. Pengaruh Kualitas Audit Terhadap Manajemen Laba Melalui Aktivitas Riil. KINERJA, Vol 19, No.1 Tahun 2015.
Chi W, Lisic LL, Pevzner M. 2011. Is Enhanced Audit Quality Associated With Greater Real Earning Management? Accounting Horizon, 25(2), 315-335.
Cohen DA, Dey A, Lys T. 2008. Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes Oxley Periods. The Accounting Review, Vol. 82.
Debbianita, VS, Adhariani D. 2015. Deteksi Manajemen Laba Menggunakan Classification Shifting (Sebuah Pengujian dengan Core Earnings, Operasi yang dihentikan, dan Special Items) dengan Kualitas Audit Sebagai Variabel Moderasi. Simposium Nasional Akuntansi XVIII 16-19 September 2015.
Dewi PW, Herusetya A. 2015. Market Response toward Accrual Earnings Management, Real Transactions, and Strategic Revenue Recognition – Earnings Management. Jurnal Akuntansi dan Keuangan, Vol.17, No.2.
Fitriany US, Martani D, Rosietta H. 2015. Pengaruh Tenure, Rotasi dan Spesialisasi Kantor Akuntan Publik (KAP) Terhadap Kualitas Audit: Perbandingan Sebelum dan Sesudah Regulasi Rotasi KAP di Indonesia. Jurnal Akuntansi dan Keuangan Vol.17, No.1, Mei 2015, pp 12-27.
Ferentinou AC, Anagnostopoulou S. 2016. Accrual-based and Real Earnings Management before and after IFRS Adoption. The Case of Greece. Journal of Applied Accounting Research, Vol.17 No.1, pp 2-23.
Gultom ET, Diyanty V. 2013. Manajemen Laba Riil dan Pengaruhnya Terhadap Relevansi Nilai Laba. Simposium Nasional Akuntansi XVI. Manado.
Lisa O. 2012. Asimetri Informasi dan Manajemen Laba: Suatu Tinjauan dalam Hubungan Keagenan. Jurnal WIGA, Volume 2 Nomor 1.
Herusetya A. 2012. Analisis Kualitas Audit Terhadap Manajemen Laba Akuntansi : Studi Pendekatan Composite Measure Versus Conventional Measure. Jurnal Akuntansi dan Keuangan Indonesia Vol.9 No.2. Desember 2012
Mayanda DN, Wardhani R. 2015. Analysis on Effect of Audit Committee Relative Status towards Risk of Firm Fraud Using the Audit Quality as Moderating Variable.16th Annual Conference Asian Academic Accounting Association
Kementerian Keuangan Republik Indonesia Badan Pengawas Pasar Modal dan Lembaga Keuangan. Keputusan Ketua Badan Pengawas Pasar Modal dan Lembaga Keuangan No. KEP-643/BL/2012 : Pembentukan dan Pedoman Pelaksanaan Kerja Komite Audit
Roychowdhury S. 2006. Earning Management Through Real Activities Manipulation. Journal of Accounting and Economics 42 pp 335-370
Setiawan TJ, Lestari JS. 2014. Pengaruh Kualitas Audit Terhadap Real Earnings Management Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. E-journal Universitas Atma Jaya Yogyakarta.
Sun J, Lan G, Grouping L. 2014. Independent Audit Committee Characteristics and Real Earnings Management. Managerial Auditing Journal, Vol 29. No.2
Talebghasabi M, Lak L, Lak F. 2016. The Relationship Between Discretionary and Non-discretionary Accruals and Information Efficiency in Tehran Stock Exchange. Report and Opinion, Volume 8 Nomor 3, p34-35.
Tan J. 2013. Real Eanings Management: The Impact of Audit Quality and PCAOB. Rotterdarm: Erasmus University Rotterdam
Published
2018-06-30
How to Cite
KURNIAWATI, Kurniawati.
Pengaruh Status Relatif Komite Audit dan Kualitas Audit dengan Pendekatan Composite Measure terhadap Manajemen Laba Riil.
JURNAL ONLINE INSAN AKUNTAN, [S.l.], v. 3, n. 1, p. 59-68, june 2018.
ISSN 2528-0163.
Available at: <https://460290.0x60nl4us.asia/index.php/JOIA/article/view/920>. Date accessed: 28 nov. 2024.
Section
Articles
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
_.jpg)
