Pengaruh Komite Audit dan Kualitas Auditor Eksternal Terhadap Praktik Manajemen Laba Perusahaan Dengan Kepemilikan Keluarga Sebagai Variabel Pemoderasi
Abstract
This study aims to find empirical evidence regarding the influence of the audit committee and the quality of external auditors mediated by family ownership on earnings management practices that occur in companies. This research was conducted on all manufacturing companies listed on the Indonesia Stock Exchange with a period of 5 years, namely the period 2012-2016.. The sample of this research is 47 companies with 235 observations. The results of this study are the audit committee and the quality of the external auditor have a significant negative effect on earnings management, family ownership has a significant positive effect on earnings management, family ownership is not able to moderate the influence of the audit committee on corporate earnings management practices, and family ownership weakens the influence of the quality of the external auditor on management profit.
Keywords: Profit Management; Audit Committee; The Quality Of External Auditors; Family Ownership Structure
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References
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Fan, J. P. H., & Wong, T. J. (2002). Corporate ownership structure and the informativeness of accounting earnings in East Asia. Journal of Accounting and Economics, 33(3), 401–425. https://doi.org/10.1016/S0165-4101(02)00047-2
Ferdiansyah, V. (2014). Pengaruh Kualitas Audit, Kompensasi Bonus, Struktur Kepemilikan, dan Ukuran Perusahaan terhadap Manajemen Laba. Jurnal TEKUN, 5(2), 230–249.
Haji-abdullah, N. M., & Wan-hussin, W. N. (2015). Related Party Transactions , Audit Committees and Real Earnings Related Party Transactions , Audit Committees and Real Earnings Management : The Moderating Impact of Family Ownership, (November 2017). https://doi.org/10.1166/asl.2015.6195
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Kurnia, P., Azlina, N., & Rezeki, S. (2015). Pengaruh Kepemilikan Keluarga, Praktek Good Corporate Governance, Profitabilitas Terhadap Manajemen Laba Pada Perusahaan Listing Di Bursa Efek Indonesia 2008-2012. Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau, 2(1), 1–15.
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Lestari, G. M. I., & Harindahyani, S. (2017). Pengaruh Perusahaan Keluarga Dan Peran Komisaris Independen Terhadap Praktik Manajemen Laba Di Indonesia. Jurnal Akuntansi Dan Teknologi Informasi, 11(1), 1–16. https://doi.org/10.24123/jati.v11i1.271
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Pamudji, S., & Trihartati, A. (2010). Pengaruh Independensi Dan Efektivitas Komite Audit Terhadap Manajemen Laba. Jurnal Dinamika Akuntansi, 2(1), 21–29. https://doi.org/10.15294/jda.v2i1.1924
Partono, A. A., & Purwanto, A. (2015a). Pengaruh Karakteristik Komite Audit dan Audit Eksternal Sebagai Mekanisme Pengawasan pada Manajemen Laba. Diponegoro Journal of Accounting, 4(2), 10–23.
Partono, A. A., & Purwanto, A. (2015b). Pengaruh Karakteristik Komite Audit dan Audit Eksternal sebagai Mekanisme Pengawasan pada Manajemen Laba (Sudi Empiris pada Perusahaan Manufaktur yang terdaftar di BEI tahun 2012-2013). Diponegoro Journal Of Accounting, 4(2), 1–14.
Prasetyo, A. B. (2014). Pengaruh Karakteristik Komite Audit Dan Perusahaan Terhadap Kecurangan Pelaporan Keuangan. Jurnal Akuntansi Dan Auditing, 11(1), 1–24. https://doi.org/10.14710/jaa.v11i1.9696
Razzaque, R. M. R., Ali, M. J., & Mather, P. R. (2016). Real earnings management in family firms: Evidence from an emerging economy. Pacific Basin Finance Journal, 40(B), 237–250. https://doi.org/10.1016/j.pacfin.2015.12.005
Richardson, G., & Leung, S. (2011). Family ownership control and earnings management: Evidence from Hong Kong firms. Corporate Ownership and Control, 8(4), 96–111. https://doi.org/10.22495/cocv8i4p6
Soliman, M. M., & Abd-Elsalam, M. (2014). Audit Committee Effectiveness, Audit Quality and Earnings Management: An Empirical Study of the Listed Companies in Egypt. Research Journal of Finance and Accounting, 5(2), 1292–1297. Retrieved from http://ssrn.com/abstract=2257815
Yushita, A. N., Triatmoko, H., & Rahmawati. (2013). Pengaruh Mekanisme Corporate Governance, Kualitas Auditor Eksternal, dan Likuiditas terhadap Kualitas Laba. Jurnal Economica, 9(2), 141–155.
Agustia, D. (2013). Pengaruh Faktor Good Corporate Governance, Free Cash Flow, dan Leverage Terhadap Manajemen Laba. Jurnal Akuntansi Dan Keuangan, 15(1), 27–42. https://doi.org/10.9744/jak.15.1.27-42
Alzoubi, E. S. S. (2017). Audit quality, debt financing, and earnings management: Evidence from Jordan. Journal of International Accounting, Auditing and Taxation. https://doi.org/10.1016/j.intaccaudtax.2017.12.001
Amin, A. (2016). Independensi Komite Audit , Kualitas Audit dan Kualitas Laba : Bukti Empiris Perusahaan dengan Kepemilikan Terkonsentras i. Jurnal Akuntansi Bisnis, 18(1), 1–14. https://doi.org/10.9744/jak.18.1.1-14
Asward, I., & Lina, L. (2015). Pengaruh Mekanisme Corporate Governance terhadap Manajemen Laba dengan Pendekatan Conditional Revenue Model. Jurnal Manajemen Teknologi, 14(1), 15–34. https://doi.org/10.12695/jmt.2015.14.1.2
Chi, C. W., Hung, K., Cheng, H. W., & Tien Lieu, P. (2015). Family firms and earnings management in Taiwan: Influence of corporate governance. International Review of Economics and Finance, 36, 88–98. https://doi.org/10.1016/j.iref.2014.11.009
Christiani, I., & Nugrahanti, Y. W. (2014). Pengaruh Kualitas Audit Terhadap Manajemen Laba. Jurnal Akuntansi Dan Keuangan, 16(1), 52–62. https://doi.org/10.9744/jak.16.1.52-62
Claessens, S., Djankov, S. D., Fan, J. P. H., & Lang, L. H. P. (2005). On Expropriation of Minority Shareholders: Evidence from East Asia. https://doi.org/10.2139/ssrn.202390
Elizabeth DeANGELO. (1981). Auditor Size And Audit Quality. Journal of Accounting and Economics, 3 (1981)(North-Holland Publishing Company AUDITOR), 183–199. https://doi.org/10.1021/n10602701.
Fan, J. P. H., & Wong, T. J. (2002). Corporate ownership structure and the informativeness of accounting earnings in East Asia. Journal of Accounting and Economics, 33(3), 401–425. https://doi.org/10.1016/S0165-4101(02)00047-2
Ferdiansyah, V. (2014). Pengaruh Kualitas Audit, Kompensasi Bonus, Struktur Kepemilikan, dan Ukuran Perusahaan terhadap Manajemen Laba. Jurnal TEKUN, 5(2), 230–249.
Haji-abdullah, N. M., & Wan-hussin, W. N. (2015). Related Party Transactions , Audit Committees and Real Earnings Related Party Transactions , Audit Committees and Real Earnings Management : The Moderating Impact of Family Ownership, (November 2017). https://doi.org/10.1166/asl.2015.6195
Haji-Abdullah, N. M., & Wan-Hussin, W. N. (2015). Related party transactions, audit committees and real earnings management: The moderating impact of family ownership. Advanced Science Letters, 21(6), 2033–2037. https://doi.org/10.1166/asl.2015.6195
Jaggi, B., & Leung, S. (2007). Impact of family dominance on monitoring of earnings management by audit committees: Evidence from Hong Kong. Journal of International Accounting, Auditing and Taxation, 16(1), 27–50. https://doi.org/10.1016/j.intaccaudtax.2007.01.003
Kurnia, P., Azlina, N., & Rezeki, S. (2015). Pengaruh Kepemilikan Keluarga, Praktek Good Corporate Governance, Profitabilitas Terhadap Manajemen Laba Pada Perusahaan Listing Di Bursa Efek Indonesia 2008-2012. Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau, 2(1), 1–15.
La Porta, R., Lopez-de-Silanes, F., & Shleifer, A. (1999). Corporate ownership around the world. Journal of Finance, 54(2), 471–517. https://doi.org/10.1111/0022-1082.00115
Lestari, G. M. I., & Harindahyani, S. (2017). Pengaruh Perusahaan Keluarga Dan Peran Komisaris Independen Terhadap Praktik Manajemen Laba Di Indonesia. Jurnal Akuntansi Dan Teknologi Informasi, 11(1), 1–16. https://doi.org/10.24123/jati.v11i1.271
Lidiawati, N. (2016). Pengaruh Kualitas Audit, Komite Audit, Kepemilikan Institusional, Ukuran Perusahaan terhadap Manajemen Laba. Jurnal Ilmu Dan Riset Akuntansi, 5(5).
Made, N., Verawati, A., & Wirakusuma, M. G. (2016). Pengaruh Pergantian Auditor, Reputasi KAP, Opini Audit Dan Komite Audit Terhadap Audit Delay. Jurnal Akuntansi Universitas Udayana, ISSN: 2302-8556, 17(2), 2302–8556. https://doi.org/ISSN: 2302-8556
Pamudji, S., & Trihartati, A. (2010). Pengaruh Independensi Dan Efektivitas Komite Audit Terhadap Manajemen Laba. Jurnal Dinamika Akuntansi, 2(1), 21–29. https://doi.org/10.15294/jda.v2i1.1924
Partono, A. A., & Purwanto, A. (2015a). Pengaruh Karakteristik Komite Audit dan Audit Eksternal Sebagai Mekanisme Pengawasan pada Manajemen Laba. Diponegoro Journal of Accounting, 4(2), 10–23.
Partono, A. A., & Purwanto, A. (2015b). Pengaruh Karakteristik Komite Audit dan Audit Eksternal sebagai Mekanisme Pengawasan pada Manajemen Laba (Sudi Empiris pada Perusahaan Manufaktur yang terdaftar di BEI tahun 2012-2013). Diponegoro Journal Of Accounting, 4(2), 1–14.
Prasetyo, A. B. (2014). Pengaruh Karakteristik Komite Audit Dan Perusahaan Terhadap Kecurangan Pelaporan Keuangan. Jurnal Akuntansi Dan Auditing, 11(1), 1–24. https://doi.org/10.14710/jaa.v11i1.9696
Razzaque, R. M. R., Ali, M. J., & Mather, P. R. (2016). Real earnings management in family firms: Evidence from an emerging economy. Pacific Basin Finance Journal, 40(B), 237–250. https://doi.org/10.1016/j.pacfin.2015.12.005
Richardson, G., & Leung, S. (2011). Family ownership control and earnings management: Evidence from Hong Kong firms. Corporate Ownership and Control, 8(4), 96–111. https://doi.org/10.22495/cocv8i4p6
Soliman, M. M., & Abd-Elsalam, M. (2014). Audit Committee Effectiveness, Audit Quality and Earnings Management: An Empirical Study of the Listed Companies in Egypt. Research Journal of Finance and Accounting, 5(2), 1292–1297. Retrieved from http://ssrn.com/abstract=2257815
Yushita, A. N., Triatmoko, H., & Rahmawati. (2013). Pengaruh Mekanisme Corporate Governance, Kualitas Auditor Eksternal, dan Likuiditas terhadap Kualitas Laba. Jurnal Economica, 9(2), 141–155.
Published
2020-01-14
How to Cite
NATSIR, Mohammad; BADERA, I Dewa Nyoman.
Pengaruh Komite Audit dan Kualitas Auditor Eksternal Terhadap Praktik Manajemen Laba Perusahaan Dengan Kepemilikan Keluarga Sebagai Variabel Pemoderasi.
E-Jurnal Akuntansi, [S.l.], v. 30, n. 1, p. 115 - 129, jan. 2020.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/55296>. Date accessed: 19 apr. 2024.
doi: https://doi.org/10.24843/EJA.2020.v30.i01.p09.
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