Faktor - Faktor Yang Mempengaruhi Real Earnings Management Pada Perusahaan Manufaktur Di BEI

Linda Santioso; Emily Janice; Andreas Bambang Daryatno

doi:10.24912/je.v25i2.650

Authors

Linda Santioso Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara
Emily Janice Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara
Andreas Bambang Daryatno Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

DOI:

https://doi.org/10.24912/je.v25i2.650

Keywords: Real Earnings Management, Audit Committee Financial Expertise, Audit Quality, Profitability.

Abstract

This research aims to find out and analyze the impact of audit committee financial expertise, audit quality that is proxied by external audit firm size, and profitability on real earnings management. The method used in this research was purposive sampling with a total sample of 59 manufacturing companies listed on the Indonesian Stock Exchange (IDX). The type of data used was secondary data acquired through financial statements extracted from www.IDX.co.id. Data analysis methods used in this research were classical assumption analysis, descriptive statistical test, f test, t-test, and the test of determination coefficient. T-test was used to test this study's hypothesis. The final result of the study showed that audit committee financial expertise and audit quality proxied by external audit firm size do not have any significant effect on real earnings management, while profitability has been shown to have a positive effect on real earnings management.

Author Biographies

Linda Santioso, Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

lindas@fe.untar.ac.id

Emily Janice, Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

emilyjanice@gmail.com

Andreas Bambang Daryatno, Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

andreasbambangdaryanto@gmail.com

References

Agustia, D. (2013). Pengaruh Faktor Good Corporate Governance, Free Cash Flow, dan Leverage Terhadap Manajemen Laba. Jurnal Akuntansi dan Keuangan Vol. 15, 39.

Agustia, Yofi Prima., dan Elly Suryani (2018). Pengaruh Ukuran Perusahaan, Umur Perusahaan, Leverage, dan Profitabilitas Terhadap Manajemen Laba (Studi Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016). Jurnal Aset (Akuntansi Riset), 10(1), 2018. Hal. 63-74.

Alves, S. (2012). Ownership Stucture and Earnings Management: Evidence from Portugal. Australasian Accounting, Business and Finance Journal, Vol. 6, Article 12.

Alzoubi, E.S.S. (2017). Audit Quality, Debt Financing, and Earnings Management: Evidence from Jordan. Journal of International Accounting, Auditing and Taxation, 11(1). Page 51-76.

Boedhi, Nico Radityo dan Dewi Ratnaningsih. (2015). Pengaruh Kualitas Audit Terhadap Manajemen Laba Melalui Aktivitas Riil. KINERJA Volume 19, No. 1 Tahun 2015 Hal. 84-89.

Carcello, Joseph V. dan Neal, T.L (2000). Audit Committee Composition and Auditor Reporting. The Accounting Review, Vol. 75, No.4 October 2000 hal. 453-467.

Chi-Sum, W., Cheung M.F.Y (2011). Transformational Leadership, Leader Support, and Employee Creativity, Leadership & Organization Development Journal. Vol. 32, No. 7, pp. 656-672.

Christiani, I., dan Nugrahanti, Y. (2014). Pengaruh Kualitas Audit Terhadap Manajemen Laba. Jurnal Akuntansi dan Keuangan, Vol. 16, No. 1, Mei 2014, 52-62.

Cohen, Daniel A. and Zarowin, Paul (2008), Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings. NYU Working Paper No. 2451/27554.

Dhaliwal, Dan., Naiker, Vic., and Navissi, Farshid (2010). The Association Between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees. Contemporary Accounting Research Vol 27 No. 3. Page 787-827.

El-Diri, Malek (2017). Introduction to Earnings Management. Springers Publishing.

Fandriani, V., dan Tunjung, H. (2019). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan dan Kualitas Audit Terhadap Manajemen Laba. Jurnal Multiparadigma Akuntansi, Vol. 1, No. 2, 505-514.

Ghozali, C. (2013). Teori Akuntansi. Semarang: Badan Penerbit Universitas Diponegoro.

Gujarati, D.N (2012). Dasar-Dasar Ekonometrika. Terjemahan Mangunsong, R.C., Penerbit Salemba Empat, buku 2, Edisi 5, Jakarta.

Jensen, M. (1976). Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 305-306.

Khanh, H., and Khuong, N. (2018). Audit Quality, Firm Characteristics and Real Earnings Management: The Case of Listed Vietnamese Firms. International Journal of Economics and Financial Issues, 2018, 8(4), 234-249.

Kim, Y., and Park M.S (2013). Real Activities Manipulation and Auditor’s Client-Retention Decisions. The Accounting Review 89(1).

Mohammadi, Shaban., Ali Shirzad., and Reyhaneh Haghighi (2015). Earnings Management: Basics, Concepts Methods. LAP Lambert Academic Publishing.

Nasution, Marihot dan Doddy Setiawan (2007). “Pengaruh Corporate Governance Terhadap Manajemen Laba di Industri Perbankan Indonesia”. Simposium Nasional Akuntansi X.

Piot, C., and Janin, R. (2007). External auditors, audit committees and earnings management in France. European Accounting Review, 16(2), 429-454.

Primasari, Bardarita Pulung (2011). Analisis Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, dan Keputusan Pendanaan Terhadap Nilai Perusahaan (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia periode 2007-2009). Skripsi Terpublikasi Universitas Sebelas Maret. Surakarta.

Sabrin, Buyung Satria., Dedy Takdir S dan Sujono (2016). The Effect of Profitability on Firm Value in Manufacturing Company at Indonesian Stock Exchange. The International Journal of Engineering and Science (IJES). 5(10). Pg. 81-89.

Sari, Ardiana Luthvita. (2017). Karakteristik Perusahaan, Tata Kelola Perusahaan, dan Manajemen Laba. Jurnal Akuntansi dan Bisnis, Vol. 15 No. 2, September 2017.

Sharma, Vineeta D and Chunli Kuang (2014). Voluntary Audit Committee Characteristics, Incentives, and Aggressive Earnings Management: Evidence from New Zealand. International Journal of Auditing. Hal 78.

Singgih, M.E., dan I.R. Bawono (2010). Pengaruh Independensi, Pengalaman, Due Professional Care, dan Akuntabilitas Terhadap Kualitas Audit (Studi pada Auditor di KAP “Big Four” di Indonesia). Simposium Nasional Akuntansi XIII. Purwokerto. Hal 1-24.

Sun, Jerry., Lan, George., and Liu, Guoping (2014). Independent Audit Committee Characteristics and Real Earnings Management. Managerial Auditing Journal. Vol. 29 No. 2.

Susanto, Y. K. (2016). The Effect of Audit Committees and Corporate Governance on Earnings Management: Evidence from Indonesia Manufacturing Industry. International Journal of Business, Economics and Law, Vol. 10, Issue 1 (Aug.), 2.

Tala, O., dan Karamoy, H. (2017), Analisis Profitabilitas dan Leverage Terhadap Manajemen Laba Pada Perusahaan Manufaktur di Bursa Efek Indonesia. Jurnal Accountability, Vol. 06 No. 1, 2017.

Wardhani, R., dan Herunata, J. (2010). Karakteristik Pribadi Komite Audit dan Praktik Manajemen Laba. Simposium Nasional Akuntansi XIII.

Wiyadi. (2016). Pengaruh Asimetri Informasi, Leverage, dan Profitabilitas Terhadap Manajemen Laba Riil pada Perusahaan Manufaktur di Indonesia. ISSN 2407-9189. The 3rd University Research Colloquium 2016.