Manajemen Laba: Peran Keaktifan Komite Audit Dan Auditor Eksternal Big Four (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei 2013-2015)

Rahmadani, Suci; Haryanto, Haryanto

doi:10.17977/um004v5i12018p046

Cited by 7 publications

(6 citation statements)

References 8 publications

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“…Komite audit sebagai organ internal perusahaan harus dapat memenuhi tugas untuk melakukan pengawasan terhadap kredibilitas laporan keuangan, maka diperlukan juga auditor eksternal untuk melaksanakan fungsi pengawasan dari pihak eksternal. Oleh karena itu, penetapan Kantor Akuntan Publik Big four diduga dapat mengurangi manajemen laba serta dapat meningkatkan kredibilitas dari laporan keuangan (Rahmadani dan Haryanto, 2018). Komite audit dan kantor akuntan publik perlu melakukan pengendalian yang baik sehingga dapat mengurangi adanya dorongan dari manajemen untuk memanipulasi laba (Zgarni et al 2016).…”

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Pengaruh Kualitas Komite Audit dan Ukuran Kantor Akuntan Publik terhadap Manajemen Laba

Alfiyasahra

Challen

2020

Jurnal Akuntansi Indonesia

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This study aims to determine the effect of the quality of the audit committee and the size of the public accounting firm on earnings management. The audit committee uses the proxy size of the audit committee, the number of audit committee meetings, the independent audit committee and the expertise of the audit committee. This study uses secondary data, namely companies in the category of basic industrial and chemical manufacturing sectors listed on the Indonesia Stock Exchange (IDX). The sample used 16 companies with the period 2015-2017 through a purposive sampling method. The analytical method used is multiple regression. Based on the results of the study concluded that the independent audit committee has a positive effect on earnings management, but the size of the audit committee, the number of audit committee meetings, the expertise of the audit committee, and the size of the public accounting firm have no influence on earnings management.

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Pengaruh Kualitas Komite Audit dan Ukuran Kantor Akuntan Publik terhadap Manajemen Laba

Alfiyasahra

Challen

2020

Jurnal Akuntansi Indonesia

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“…This is consistent with the study of Alves (2013) which shows that the interaction between the effectiveness of the audit committee and the use of a big four auditor has a significant negative effect on earnings management. Rahmadani and Haryanto (2018) also found that the use of the big four external auditors had a significant negative effect on earnings management. Big four auditors have better incentives to detect and disclose reporting errors made by management.…”

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confidence: 91%

The role of auditor characteristics: earnings management and audit committee effectiveness

Eriandani¹,

Pirzada²,

Kurniawan³

2020

JESI

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This study aims to analyze the moderating effect of auditor characteristics on the relationship between audit committee effectiveness and earnings management. Mechanisms of good corporate governance can limit and control the opportunistic actions of management. A highly effective audit committee will reduce the prevalence of earnings management. In addition to the audit committee as an internal party that oversees the credibility of financial statements, it is also necessary to supervise external parties, through the use of external auditors. With expectations of reducing earnings manipulation, this study examines the effects of the combination of an effective audit committee and an independent auditor. The research sample selection uses a purposive judgmental non-probability sampling technique. The sample obtained is 754 firm years, consisting of three years of company observations in the Indonesian capital market between 2016 and 2018, except those in the financial sector. Earnings management is measured by accrual value using a modified Jones model. The independent variable of the study is the effectiveness of the audit committee (EFAC) which will be assessed using the DeZoort index. The results of the empirical testing support the research hypothesis; the more effective the audit committee is and the longer the external audit period is, the more prevalent earnings management will be. In addition, the more effective the audit committee is, coupled with the use of one of the big four auditors, the less prevalent earnings management will be, which means the auditor's reputation also strengthens the relationship between the effectiveness of the audit committee and earnings management. Further, the moderating effect of auditor specialization on the influence of the audit committee on earnings manipulation did not provide significant results.

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“…Hasil penelitian ini didukung oleh penelitian yang dilakukan Muthmainnah, 2020 yang menyatakan bahwa semakin besar ukuran KAP maka semakin kecil kemungkinan terjadinya praktik manajemen laba. Hasil penelitian ini sejalan dengan penelitian yang dilakukan Armadiyanti & Iswati, 2019;Rahmadani & Haryanto, 2018;Hanisa & Rahmi, 2021di e-ISSN: 2580 Indonesia Vs Thailand A.A. Ayu Nur Cintya Apsari dan Ni Ketut Rasmini mana memakai jasa auditor yang berasal dari Kantor Akuntan Publik berafilasi dengan bigfour dapat mengurangi adanya tindakan manajemen laba.…”

Section: Hasil Dan Pembahasanunclassified

Koneksi Politik, Kompensasi Eksekutif, Financial Distress, Kualitas Audit, Dan Manajemen Laba : Studi Indonesia vs Thailand

Apsari

Rasmini

2023

BSE

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This study aims to obtain empirical evidence regarding the effect of political connections, executive compensation, and financial distress on earnings management with audit quality as a moderating variable in Indonesia and Thailand. This study took place in manufacturing companies listed on the Indonesia Stock Exchange (IDX) and The Stock Exchange of Thailand for the 2016-2020 period with a total sample of 60 samples in Indonesia and 65 samples in Thailand, which were taken using a purposive sampling method. This study uses panel data regression with the STATA application. The results show that political connections in Indonesia and Thailand, as well as executive compensation in Thailand have no effect on earnings management. Executive compensation in Indonesia, as well as financial distress in Indonesia and Thailand have a positive effect on earnings management. Audit quality can weaken the influence of political connections on management in Indonesia. Audit quality is not able to moderate political connections on earnings management in Thailand, executive compensation on earnings management in Indonesia and Thailand, and financial distress on earnings management in Indonesia and Thailand.

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Manajemen Laba: Peran Keaktifan Komite Audit Dan Auditor Eksternal Big Four (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei 2013-2015)

Cited by 7 publications

References 8 publications

Pengaruh Kualitas Komite Audit dan Ukuran Kantor Akuntan Publik terhadap Manajemen Laba

Pengaruh Kualitas Komite Audit dan Ukuran Kantor Akuntan Publik terhadap Manajemen Laba

The role of auditor characteristics: earnings management and audit committee effectiveness

Koneksi Politik, Kompensasi Eksekutif, Financial Distress, Kualitas Audit, Dan Manajemen Laba : Studi Indonesia vs Thailand

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