PENGARUH KUALITAS AUDIT DAN UKURAN KOMITE AUDIT TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia (BEI))
Keywords:
audit quality, earnings management, the size of the accounting public firm, auditor, industry specialists, the size of the audit committeeAbstract
This research aims to analyze and provide empirical evidence of the effect of audit quality and audit committee size on earnings management. The size of the accounting public firm and industry specialist auditors are used to proxy the audit quality. Modified Jones Model is used to calculate discretionary accruals (a proxy or earnings management). This study uses secondary data derived from the Indonesian Capital Market Directory (ICMD) and the financial statements of companies listed in Indonesia Stock Exchange in 2010-2011. This study used a purposive sampling method and can 168 companies. Methods of analysis of this study use multiple regressions with SPSS. The results of the study indicate that the size of the firm, industry specialist auditors, and audit committee size proved to have no effect on earnings management.
References
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Antle, R., & Nalebuff, B. (1991). Conservatism and auditor-clien negotiations. Journal of Accounting Research, 29, 31-54.
Balsam, S., Krishnan, J., & Yang, J. S. (2003). Auditor industry specialization and earnings quality. Auditing: A Journal of Practice & Theory, 22 (2), 71-97.
Bradbury, M. E., Mak, Y. T., & Tan, S. M. (2004). Board characteristics, audit committee characteristics and abnormal accruals. Working Paper. Unitec New Zealand dan National University of Singapore.
Bryan, D., Liu, M. H. C., & Tiras, S. L. (2004). The influence of independent and effective audit committees on earnings quality. Working Paper.
Bursa Efek Jakarta. (2001). Keputusan Direksi PT Bursa Efek Jakarta Kep-339/BEJ/07-2001. Jakarta
Carcello, J. V., & Neal, T. L. (2000). Audit committee compositian and auditor reporting. The Accounting Review, 75 (4).
Choi, S., & Jeter, C. D. (1990). The effect of qualifield audit opinions on earnings responses coefficients. Journal of Accounting and Economics, 15, 229-247.
DeZoort, F. T., & Salterio, S. E. (2001). The effects of corporate governance experience and financial reporting and audit knowledge on audit committee members’ judgements. Auditing: A Journal of Practice & Theory, 20, 31-45.
Fan, J. P. H., & Wong, T. J. (2002). Corporate ownership structure and the informativeness of accounting earnings in East Asia. Journal of Accounting & Economics, 33, 401-425.
FCGI. (2000). Peranan dewan komisaris dan komite audit dalam pelaksanaan corporate governance (tata kelola perusahaan).
Hartono, J. (2000). Teori portofolio dan analisis investasi (Edisi ke-2). Yogyakarta: BPFE.
Kalbers, L. P. (1992). An examination of the relationship between audit committees and external auditors. The Ohio CPA Journal. 19-27.
Klien, A. (2002). Audit committee, board of director caracteristics and earnings management. Journal Accounting and Economics, 33, 375-400.
McMullen, D. A., & Raghunandan, K. (1996). Enhancing Audit Committee Effectiveness. Journal of Accounting.
McMullen, D. A. (1996). Audit committee performance: An investigation of the consequences associated with audit committes. Auditing: A Journal of Practice & Theory, 15 (1), 88-103.
Raghunandan, K., Read, W. J., & Rama, D. V. (2001). Audit committee composition, gray directors, and interaction with internal auditing. Accounting Horizons, 15 (2), 105.
Scott, R. W. (2000). Financial Accounting Theory (2th edition). Ontario: Prentice Hall Canada Inc.
Suwardjono. (1997). The impact of accounting methods on the association between unexpected earnings and abnormal returns: The case of oil and gas industry. Disertasi. Kent State University.
Teoh, S. H., & Wong, T. J. (1993). Perceived auditor quality and the earnings responses coefficient. Journal Accounting Review, 66 (2), 346-366.
Warfield, T. D., Wild, J. J., & Wild, K. L. (1995). Manajerial Ownership, Accounting Choice and Informativeness of Earnings. Journal of Accounting & Ecconomics, 20, 61-91.
Yayasan Pendidikan Pasar Modal Indonesia & Sinergy Communication. (2002). The essence of good governance: Konsep dan implementasi pada perusahaan publik dan korporasi Indonesia. Yayasan Pendidikan Pasar Modal Indonesia & Sinergy Communication.
Antle, R., & Nalebuff, B. (1991). Conservatism and auditor-clien negotiations. Journal of Accounting Research, 29, 31-54.
Balsam, S., Krishnan, J., & Yang, J. S. (2003). Auditor industry specialization and earnings quality. Auditing: A Journal of Practice & Theory, 22 (2), 71-97.
Bradbury, M. E., Mak, Y. T., & Tan, S. M. (2004). Board characteristics, audit committee characteristics and abnormal accruals. Working Paper. Unitec New Zealand dan National University of Singapore.
Bryan, D., Liu, M. H. C., & Tiras, S. L. (2004). The influence of independent and effective audit committees on earnings quality. Working Paper.
Bursa Efek Jakarta. (2001). Keputusan Direksi PT Bursa Efek Jakarta Kep-339/BEJ/07-2001. Jakarta
Carcello, J. V., & Neal, T. L. (2000). Audit committee compositian and auditor reporting. The Accounting Review, 75 (4).
Choi, S., & Jeter, C. D. (1990). The effect of qualifield audit opinions on earnings responses coefficients. Journal of Accounting and Economics, 15, 229-247.
DeZoort, F. T., & Salterio, S. E. (2001). The effects of corporate governance experience and financial reporting and audit knowledge on audit committee members’ judgements. Auditing: A Journal of Practice & Theory, 20, 31-45.
Fan, J. P. H., & Wong, T. J. (2002). Corporate ownership structure and the informativeness of accounting earnings in East Asia. Journal of Accounting & Economics, 33, 401-425.
FCGI. (2000). Peranan dewan komisaris dan komite audit dalam pelaksanaan corporate governance (tata kelola perusahaan).
Hartono, J. (2000). Teori portofolio dan analisis investasi (Edisi ke-2). Yogyakarta: BPFE.
Kalbers, L. P. (1992). An examination of the relationship between audit committees and external auditors. The Ohio CPA Journal. 19-27.
Klien, A. (2002). Audit committee, board of director caracteristics and earnings management. Journal Accounting and Economics, 33, 375-400.
McMullen, D. A., & Raghunandan, K. (1996). Enhancing Audit Committee Effectiveness. Journal of Accounting.
McMullen, D. A. (1996). Audit committee performance: An investigation of the consequences associated with audit committes. Auditing: A Journal of Practice & Theory, 15 (1), 88-103.
Raghunandan, K., Read, W. J., & Rama, D. V. (2001). Audit committee composition, gray directors, and interaction with internal auditing. Accounting Horizons, 15 (2), 105.
Scott, R. W. (2000). Financial Accounting Theory (2th edition). Ontario: Prentice Hall Canada Inc.
Suwardjono. (1997). The impact of accounting methods on the association between unexpected earnings and abnormal returns: The case of oil and gas industry. Disertasi. Kent State University.
Teoh, S. H., & Wong, T. J. (1993). Perceived auditor quality and the earnings responses coefficient. Journal Accounting Review, 66 (2), 346-366.
Warfield, T. D., Wild, J. J., & Wild, K. L. (1995). Manajerial Ownership, Accounting Choice and Informativeness of Earnings. Journal of Accounting & Ecconomics, 20, 61-91.
Yayasan Pendidikan Pasar Modal Indonesia & Sinergy Communication. (2002). The essence of good governance: Konsep dan implementasi pada perusahaan publik dan korporasi Indonesia. Yayasan Pendidikan Pasar Modal Indonesia & Sinergy Communication.
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Published
2014-09-01
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Section
Articles in JBIMA (Jurnal Bisnis dan Manajemen) Vol. 2 No. 2
