Pengaruh Kualitas Audit dan Komite Audit terhadap Manajemen Laba

Annisa Ayuningtias, Magnaz Lestira Oktaroza, Nopi Hernawati

Abstract


Abstract. This research was conducted to examine the effect of audite quality and audite committe on earnings management. Teh subjects in this study were food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2015 to 2018. By using 9 sample companies selected using the purposive sampling method and producing 36 observations. The analytical tool used is multiple regression analysis. The results of this analysis show that audite quality and audite committe have no significant negative effect on earnings management. Teh researcher suggests for further research to broaden the subject of research by adding more observation.

Keyword: Earnings Management, Audite Quality, Audite Committe.

 

Abstrak. Penelitian ini dilakukan untuk menguji pengaruh kualitas audit dan komite audit terhadap manajemen laba. Subjek dalam penelitian kali ini ialah perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) untuk periode 2015 sampai 2018. Dengan menggunakan 9 sampel perusahaan yang dipilih menggunakan metode purposive sampling, dan menghasilkan 36 observasi. Alat analisis yang digunakan adalah Analisis Regresi berganda. Hasil dari analsis ini menunjukkan kualitas audit dan komite audit tidak berpengaruh negatif signifikan terhadap manajemen laba. Peneliti menyarankan untuk penelitian selanjutnya agar memperluas subjek penelitian dengan menambah observasi.

Kata kunci: Manajemen Laba, Kualitas Audit, Komite Audit.


Keywords


Manajemen Laba, Kualitas Audit, Komite Audit.

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References


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DOI: http://dx.doi.org/10.29313/.v0i0.19903

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