Faktor-faktor yang Mempengaruhi Perataan Laba

Abstract

Informasi laba sering menjadi sasaran rekayasa manajemen untuk memaksimalkan kepuasannya karena ada pihak yang memperhatikan laba sehingga mendorong manajemen untuk melakukan tindakan dalam mengelola laba atau manajemen laba. Salah satu tindakan manajemen laba yang sering dilakukan oleh beberapa perusahaan untuk mempercantik laporan keuangannya adalah perataan laba. Penelitian ini bertujuan untuk menganalisis pengaruh return on assets, debt to equity ratio, bonus plan dan income tax terhadap perataan laba. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi logistik. Hasil penelitian ini menunjukkan bahwa return on assets berpengaruh positif dan signifikan terhadap perataan laba, debt to equity ratio dan bonus plan berpengaruh negatif dan signifikan terhadap perataan laba, sedangkan income tax tidak berpengaruh signifikan terhadap perataan laba.
 
 Kata Kunci: perataan laba, return on assets, debt to equity ratio, bonus plan, income tax.

The Impact of Professional Skepticism, Competence, and Independence on Audit Quality During the Covid-19 Pandemic

“…This proves that independence is a factor that influences fraud detection, and the higher the level of independence, the higher the level of fraud detection. Apart from that, according to research by Dwimilten & Riduwan (2015), independence has a positive effect on audit quality. This shows that the higher the auditor's independent attitude, the greater the impact on audit quality.…”

“…According to Arens and Loebbecke (2012), competency is a personal quality that an auditor must have which is obtained through a formal educational background in auditing and accounting, sufficient work training in the profession, and will be diligent and always following continuous professional education. Research conducted by Dwimilten and Riduwan (2015) stated that knowledge, both basic education obtained through previous education and training attended, is what is needed in the task. The experience of auditors working in Public Accounting Firms and conducting audits on various or similar clients helps auditors in improving their existing competencies so that the knowledge and experience used in carrying out the audit process can produce good audit quality.…”

“…This is different from the results of research conducted by Mutmainah (2020), where competence has a negative and insignificant effect on audit quality, this is because auditors are required to provide quality audit services that are by actual conditions. Research conducted by Savira et al (2021), and Dwimilten and Riduwan (2015) states that competency has a positive influence on audit quality. From the description, the hypothesis proposed is as follows: H2: Competence has a positive influence on audit quality.…”

“…Independence has a positive influence on audit quality. Research conducted by Wiguna & Hapsari (2015), and Dwimilten and Riduwan (2015) states that independence has a positive effect on audit quality. From the description, the hypothesis proposed is as follows: H3: Independence has a positive influence on audit quality.…”

“…Sutrisno (2015) said that competency means an ability that is based on skills and knowledge which is supported by work attitudes, its application in carrying out obligations in the office refers to established work rules. Research conducted by Dwimilten and Riduwan (2015) proves that competency has a positive impact on audit quality. This shows that the increasing competence of an auditor can increase the quality of the audit obtained.…”