Pengaruh Auditor Spesialisasi Industri Dan Redflags Terhadap Kualitas Laba Pada Perusahaan Publik Di Bidang Keuangan

Abstract

Accounting cases that occurred in Indonesia have reached a very alarming level, thus giving effect on the decrease of trust to integrity and earnings quality from financial report. Therefore, the scandal makes discourse in this research to know how to detect deviations of financial statement presentation through the use of services auditor industry specialization and identify warning signs as redflags. So with the role of auditor industry specialization and redflags can contribute to the quality of the relevant and good earnings. The sample of this research consists of 121 public companies in the field of finance and listed in Indonesia Stock Exchange in 2014 -2015. Measurement of influence of auditor industry specialization using Craswell method and measurement on redflags factor using financial ratios F-Score Model, while the earnings quality in this research proxied to the absolute level of discretionary accruals. This research uses multiple regression technique to analyze data. The results showed that simultaneously auditor industry specialization and redflags have a significant effect to earnings quality. However, if tested partially, auditors industry specialization do not significantly influence the quality of earnings while redflags have a significant effect on the quality of financial statements. This is because the financial management of each company is under strict supervision by Bank Indonesia, so that the auditor industry specialization has little role in creating good profit quality. ABSTRAKKasus akuntansi yang terjadi di Indonesia telah mencapai tingkat yang sangat memprihatinkan, sehingga memberikan efek pada menurunnya kepercayaan terhadap integritas dan earnings quality dari laporan keuangan.Oleh karena itu, skandal tersebut menjadikan wacana dalam penelitian ini untuk mengetahui cara mendeteksi penyimpangan penyajian laporan keuangan melalui penggunaan jasa auditor spesialisasi industri dan mengidentifikasi tandatanda peringatan sebagai redflags. Sehingga dengan adanya peranan auditor spesialisasi industri dan redflags dapat memberikan kontribusi terhadap kualitas laba yang relevan dan baik. Sampel penelitian ini terdiri dari 121 perusahaan publik di bidang keuangan dan terdaftar dalam Bursa Efek Indonesia pada tahun 2014 -2015. Pengukuran pengaruh auditor spesialisasi industri menggunakan metode Craswell dan pengukuran pada faktor redflags menggunakan rasio keuangan F-Score Model, sedangkan kualitas laba dalam penelitian ini diproksikan dengan tingkat absolut akrual diskresioner. Penelitian ini menggunakan tehnik regresi berganda untuk menganalisis data. Hasil penelitian menunjukkan bahwa secara simultan auditor spesialisasi industri dan redflags berpengaruh signifikan terhadap kualitas laba. Namun apabila diuji secara parsial, auditor spesialisasi industri tidak berpengaruh secara signifikan terhadap kualitas laba sedangkan redflags berpengaruh signifikan terhadap kualitas laporan keuangan. Hal ini disebabkan karena manajemen keuangan setiap perusahaan berada dalam pengawasan yang ketat oleh...

The Influence of Firm Size, Ownership Structure, Leverage, and Audit Quality on Earnings Management

“…The size of the company is also one of the factors of consideration for investors so that they decide to invest their capital because it is related to the investment risk made so that medium and large sized companies will implement earnings management in order to be able to meet the expectations of their investors [4]. Watts and Zimmerman stated that large companies have always been the center of public attention and have higher political costs so they will apply earnings management practices with a pattern of declining profits to avoid regulation [14].…”

Pengaruh Kepemilikan Manajerial, Kinerja Keuangan, dan Kualitas Audit terhadap Kecurangan Laporan Keuangan

“…Oleh karena itu, banyaknya jumlah klien dalam KAP lebih sesuai apabila diiringi dengan tingkat tekanan pekerjaan atau pressure yang dihasilkan. Hasil penelitian ini searah dengan penelitian (Sari & Novasari, 2019) serta (Ressidnarry & Sjarief, 2021). Meskipun begitu, hasil ini bertentangan dengan riset yang dilakukan oleh (Mukhlasin, 2018) dan (Khaksar et al, 2022)…”

Factors Affecting Earnings Quality

“…Audit specialization is the term used when auditor have more knowledge on a specific industry and will have deeper understanding on the client's industry (Sari and Novasari 2019). They will also be able to identify earnings management better, eliminate unintentional mistake and make less error (Balsam et al 2003).…”

“…Gul, Yu, and Fung (2007) stated that audit specialization has a positive effect on earnings quality while research by Andayani and Warsono (2009) stated there is a negative relationship between audit specialization and earnings quality. But Sari and Novasari (2019) and Sumiadji, Chandrarin, and Subiyantoro (2019) stated there no influence between audit specialization and earnings quality. Based on these descriptions, the hypotheses is developed as follows: H3:…”