Determinasi Rotasi KAP, Tenur Auditor Dan Kualitas Audit Terhadap Manajemen Laba

Abstract

The purpose of this study was to determine the effect of KAP rotation, auditor tenure and audit quality on earnings management. This study also uses leverage, profitability and firm size as control variables. In this study to measure earnings management variables using the Modified Jones Model. the population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2016-2018. The number of samples processed was 366 samples. The analytical method used is panel data linear regression analysis with Stata version 13. The results of this test show that KAP rotation and audit quality has no effect on earnings management while auditor tenure has effect on earnings management.
 Keywords : KAP rotation, auditor tenure, audit quality, and earnings management.

Pengaruh Komite Audit, Masa Perikatan Audit, Dan Kualitas Audit Terhadap Manajemen Laba Dengan Pertumbuhan Perusahaan Sebagai Pemoderasi

“…Temuan studi Amasti et al, 2020), (Yasser & Soliman, 2018), dan (Ulina, et al, 2018) dan (Wijayanti & Triani, 2020) tentang audit tenur dan manajemen laba saling bertentangan. Menurut (Wijayanti & Triani, 2020), adanya pembatasan yang dituangkan pada Peraturan Otoritas Jasa Keuangan Nomor 13/POJK.03/2017 dapat mengakibatkan auditor belum terlalu mengenali karakteristik perusahaan dengan baik, karenanya manajemen memakai kesempatan ini untuk praktik manajemen laba.…”