Pengaruh Manajemen Laba Riil terhadap Audit Fee Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun (2016-2018)

Asti Putri Ramadanti, Edi Sukarmanto, Pupung Purnamasari

Abstract


Abstract. This study aims to assess the impact of Real Earning Management (REM) towards the audit fee within manufacturer companies. Independent variable employed in the thesis is the REM while the audit fee is the dependent variable. The researchi methodi used isi descriptivei verificative methodology with qualitative research approach. This thesis usedi secondary data consisted of 90 acquired from analyzing 30 manufacturer companies that are registered ini Indonesiai Stock Exchangei within 3 years fromi 2016 to 2018. The result of thisi researchi showed that REM gives positive impact toward the audit fee of a manufacturer company therefore indication that the use of REM wouldi increasei a company’s audit fee. Suggestion for further research is using Audit Delay as dependent variable or as moderating varable influentiali to impact of Real Earningi Management (REM) towards the Audit fee.

Keywords : Audit Fee, Real Earning Management.

 

Abstrak. Penelitian ini bertujuani untuki menguji pengaruh manajemeni labai riil terhadapi audiit fee pada perusahaani manufaktur. Objek penelitiani dalam penelitiani inii adalah manajemeni laba riili dan audit fee. Subjek dalami penelitian inii adalahi perusahaani manufaktur yangi terdaftari di Bursa Efek Indonesia (BEI). Metodei penelitian yangi digunakani adalah metode penelitiani deskriptifi verifikatif dengan pendekatan kuantitatif dan menggunakani datai sekunder. Sampeli yangi diteliti sebanyak 30i perusahaani manufakturi yang terdaftari di Bursa Efek Indonesia padai rentang pengamatan tahuni 2016-2018 atau 90 data sampel (firm year). Hasil penelitian ini menunjukan bahwa manajemeni labai riil berpengaruhi positifi terhadapi audit fee. Hal inii dapat diartikan bahwai jika perusahan terindikasi menggunakan manajemen laba riil, maka audit fee yang diberikan akan meningkat. Adapun saran bagi penelitian selanjutnya adalah menggunakan Audit Delay sebagai variabel dependen atau sebagai variabel pemoderasi pengaruh Manajemen Laba Riil terhadap Audit fee.

Kata kunci : Audit Fee, Manajemen Laba Riil


Keywords


Audit Fee, Manajemen Laba Riil

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References


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DOI: http://dx.doi.org/10.29313/.v0i0.20371

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