Kualitas Audit Memediasi Pengaruh Independensi Auditor dan Komite Audit terhadap Kualitas Laba
Abstract
The purpose of this study is to analyze audit quality mediating the effect of the independence auditors and audit committees on earnings quality in manufacturing companies listed on the Indonesia Stock Exchange 2015-2019. This research is a causality study with a quantitative approach. The research population was 144 companies which were selected to be 68 company samples. Dependent variable is earnings quality and the independent variable are independence of the auditor and the audit commitee and intervening variable is audit quality. This study uses path analysis. The results of the study found that audit quality did not mediate the effects of auditor and audit committee independence on earnings quality. The study found that supervision carried out by independent auditors and quality audits could hinder earnings management thereby increasing earnings quality. The audit committee was formed by the company as a formality to comply with government regulations.
Keywords: Earnings Quality; Audit Quality; Auditor Independence; Audit Committee.
Downloads
Download data is not yet available.
References
Agusti, & P Pertiwi N. (2013). Pengaruh Kompetensi, Independensi, dan Profesionalisme Terhadap Kualitas Audit (Studi Empiris pada Kantor Akuntan Publik Se-Sumatera). Jurnal Ekonomi, 21(3), 1–13. http;/dx.doi.org/10.31258/je.21.03.p.%25p
Akram, H., Basuki, P., & Budiarto, H. (2017). Pengaruh Mekanisme Corporate Governance, Kualitas Audit, Ukuran Perusahaan, dan Leverage Terhadap Integritas Laporan Keuangan. Jurnal Aplikasi Akuntansi, 2(1), 95–120. https;/doi.org/10.29303/jaa.v2i1.12
Alzeban, A. (2020). The Impact of Audit Committee, CEO, and External Auditor Quality on the Quality of Financial Reporting. Corporate Governance, 20(2), 263–279. https://doi.org/10.1108/CG-07-2019-0204
Alzoubi, E. S. S. (2016). Audit Quality and Earnings Management: Evidence from Jordan. Journal of Applied Accounting Research, 17(2), 170–189. https://doi.org/10.1108/JAAR-09-2014-0089
Alzoubi, E. S. S. (2019). Audit Committee, Internal Audit Function and Earnings Management: Evidence from Jordan. Meditari Accountancy Research, 27(1), 72–90. https://doi.org/10.1108/MEDAR-06-2017-0160
Ardianingsih, A. (2014). Pengaruh Komite Audit, Lama Perikatan Audit dan Audit Capacity Stress Terhadap Kualitas Audit. Jurnal Ilmu Pengetahuan Dan Teknologi, 26(2), 77–94. http://dx.doi.org/10.31941/jurnalpena.v26i2.111
Asri Mustika, N. W., & Latrini, M. Y. (2018). Pengaruh Kualitas Audit Terhadap Manajemen Laba pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2013-2016. E-Jurnal Akuntansi, 25(1), 434–463. https://doi.org/10.24843/EJA.2018.v25.i01.p17.
Aulia, N., & Triani, N. N. A. (2019). Pengaruh Independensi Auditor, Kualitas Audit dan Growth Terhadap Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015. Jurnal Akuntansi AKUNESA, 7(2).
Ayem, S., & Yuliana, D. (2019). Pengaruh Independensi Auditor, Kualitas Audit, Manajemen Laba dan Komisaris Independen Terhadap Integritas Laporan Keuangan (Studi Kasus pada Perusahaan Perbankan yang Terdaftar di BEI Periode 2014-2017). Jurnal Akuntansi & Manajemen, 16(1), 197–207.
https://doi.org/10.31316/akmenika.v16i1.168
Chung, R., Firth, M., & Kim, J. (2005). Earnings Management, Surplus Free Cash Flow, and External Monitoring. Journal of Business Research, 58(6), 766–776. https://doi.org/10.1016/J.Jbusres.2003.12.002
Ditha Purnamasari, P., & Lely Aryani Merkusiwati, N. (2017). Pengaruh Kompleksitas Tugas, Independensi, dan Kompetensi Terhadap Kualitas Audit dengan Integritas Auditor Sebagai Variabel Pemoderasi. E-Jurnal Akuntansi, 19(3), 2496–2526.
Ermawati, L., Devi, & Arramadani. (2020). Pengaruh Kualitas Audit dan Komite Audit Terhadap Kualitas Pelaporan Kuangan Perusahaan yang Terdaftar di Jakarta Islamic Index (JII). Jurnal Akuntansi & Keuangan, 11(1), 92–111. http://dx.doi.org/10.36448/jak.v11i1.1406
Hamid, M., & Solikhah, N. (2017). Pengaruh Independensi, Mekanisme Corporate Governance, dan Kualitas Audit Terhadap Integritas Laporan Keuangan (Studi Empiris Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2011-2015). Jurnal Akuntansi, 5(2), 167–178.
IAI. (2020). Kode Etik Profesi Akuntan Publik. Ikatan Akuntansi Indonesia.
Jensen, M. C., & Meckling, W. H. (1976). Theory of The Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
Karnisa, D. ., & Chariri, A. (2015). Pengaruh Kompetensi dan Independensi terhadap Kualitas Audit dengan Motivasi dan Etika Auditor Sebagai Variabel Moderasi (Studi Empiris pada Kantor Akuntan Publik di Jakarta). Diponegoro Journal of Accounting, 4(2), 55–63.
Khabibah, N. A. (2020). Hubungan Managerial Entrenchment dan Kualitas Audit dengan Kualitas Laba. Jurnal Online Insan Akuntan, 5(1), 13–26. https://doi.org/10.51211/joia.v5i1.1315
Kristanti, K. D., & Almilia, L. S. (2019). Factors Affecting Earnings Response Coefficient (ERC) in Manufacturing Companies Listed on BEI. The Indonesian Journal of Accounting Research, 22(2), 153–178. http://doi.org/10.33312/ijar.451.
Maletta, M., & Wright, A. (1996). Audit Evidence Planning: an Examination of Industry Error Characteristics. Auditing, 15(1), 71–86.
Muliawan, E., & Surjana, I. (2017). Pengaruh Ukuran Kantor Akuntan Publik, Auditor Switching dan Audit Tenure pada Kualitas Audit. E-Jurnal Akuntansi, 21(1), 534–561. https://ojs.unud.ac.id/index.php/Akuntansi/article/view/33522
Owhoso, V. E., Messier, W. F., JR, & Lynch, J. G. J. (2002). Error Detection by Industry-Specialized Teams During Sequential Audit Review. Journal of Accounting Research, 40(3), 883–900. https://doi.org/10.1111/1475-679x.00075
Pamantau, D. S. (2019). Pengaruh Kompetensi dan Kegiatan Komite Audit Terhadap Kualitas Audit. Jurnal Kajian Akuntansi Dan Auditing, 14(1), 25–36. https://doi.org/10.37301/jkaa.v14i1.6
Prabhawanti, P. P., & Widhiyani, N. L. S. (2018). Pengaruh Besaran Fee Audit dan Independensi Terhadap Kualitas Audit dan Etika Profesi Auditor Sebagai Moderasi. E-Jurnal Akuntansi, 24(3), 2247–2273. https://doi.org/10.24843/EJA.2018.v24.i03.p23
Qamhan, M. A., Che Haat, M. H., Hashim, H. A., & Salleh, Z. (2018). Earnings Management: Do Attendance and Changes of Audit Committee Members Matter? Managerial Auditing Journal, 33(8/9), 760–778. https://doi.org/10.1108/MAJ-05-2017-1560
Ritonga, P. (2020). Pengaruh Risiko Kredit, Risiko Solvabilitas dan Kualitas Audit Terhadap Profitabilitas Perusahaan Serta Implikasinya Terhadap Kualitas Laba. Jurnal Ilmu Akuntansi, 12(1), 21–43. https://doi.org/10.31937/akuntansi.v12i1.1495
Rosdiana, W., & Asri Dwija Putri, I. (2019). Faktor-Faktor yang Berpengaruh pada Kualitas Audit. E-Jurnal Akuntansi, 27(3), 2183–2210. https://doi.org/10.24843/EJA.2019.v27.i03.p20
Santhi, M., & Ratnadi, N. (2017). Independensi Auditor Sebagai Pemediasi Pengaruh Audit Fee dan Time Budget Pressure pada Kualitas Audit. E-Jurnal Akuntansi, 19(3), 2059–2089.
Scott. (2015). Financial Accounting Theory. Pearson Canada Inc.
Sofia, P., & Avianti, I. (2019). Influence of Internal Control Activities and Characteristics of Audit Committee on The Quality of Audit Implementation by A Public Accounting Firm. Jurnal Akuntansi, 23(1), 97–112. http://dx.doi.org/10.24912/ja.v23i1.465
Suryanto, T. (2016). Pengaruh Accounting Disclosure, Accounting Harmonization dan Komite Audit Terhadap Kualtias Laba (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI). Jurnal Akuntansi, 20(2), 190–201. http://dx.doi.org/10.24912/ja.v20i2.53
Akram, H., Basuki, P., & Budiarto, H. (2017). Pengaruh Mekanisme Corporate Governance, Kualitas Audit, Ukuran Perusahaan, dan Leverage Terhadap Integritas Laporan Keuangan. Jurnal Aplikasi Akuntansi, 2(1), 95–120. https;/doi.org/10.29303/jaa.v2i1.12
Alzeban, A. (2020). The Impact of Audit Committee, CEO, and External Auditor Quality on the Quality of Financial Reporting. Corporate Governance, 20(2), 263–279. https://doi.org/10.1108/CG-07-2019-0204
Alzoubi, E. S. S. (2016). Audit Quality and Earnings Management: Evidence from Jordan. Journal of Applied Accounting Research, 17(2), 170–189. https://doi.org/10.1108/JAAR-09-2014-0089
Alzoubi, E. S. S. (2019). Audit Committee, Internal Audit Function and Earnings Management: Evidence from Jordan. Meditari Accountancy Research, 27(1), 72–90. https://doi.org/10.1108/MEDAR-06-2017-0160
Ardianingsih, A. (2014). Pengaruh Komite Audit, Lama Perikatan Audit dan Audit Capacity Stress Terhadap Kualitas Audit. Jurnal Ilmu Pengetahuan Dan Teknologi, 26(2), 77–94. http://dx.doi.org/10.31941/jurnalpena.v26i2.111
Asri Mustika, N. W., & Latrini, M. Y. (2018). Pengaruh Kualitas Audit Terhadap Manajemen Laba pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2013-2016. E-Jurnal Akuntansi, 25(1), 434–463. https://doi.org/10.24843/EJA.2018.v25.i01.p17.
Aulia, N., & Triani, N. N. A. (2019). Pengaruh Independensi Auditor, Kualitas Audit dan Growth Terhadap Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015. Jurnal Akuntansi AKUNESA, 7(2).
Ayem, S., & Yuliana, D. (2019). Pengaruh Independensi Auditor, Kualitas Audit, Manajemen Laba dan Komisaris Independen Terhadap Integritas Laporan Keuangan (Studi Kasus pada Perusahaan Perbankan yang Terdaftar di BEI Periode 2014-2017). Jurnal Akuntansi & Manajemen, 16(1), 197–207.
https://doi.org/10.31316/akmenika.v16i1.168
Chung, R., Firth, M., & Kim, J. (2005). Earnings Management, Surplus Free Cash Flow, and External Monitoring. Journal of Business Research, 58(6), 766–776. https://doi.org/10.1016/J.Jbusres.2003.12.002
Ditha Purnamasari, P., & Lely Aryani Merkusiwati, N. (2017). Pengaruh Kompleksitas Tugas, Independensi, dan Kompetensi Terhadap Kualitas Audit dengan Integritas Auditor Sebagai Variabel Pemoderasi. E-Jurnal Akuntansi, 19(3), 2496–2526.
Ermawati, L., Devi, & Arramadani. (2020). Pengaruh Kualitas Audit dan Komite Audit Terhadap Kualitas Pelaporan Kuangan Perusahaan yang Terdaftar di Jakarta Islamic Index (JII). Jurnal Akuntansi & Keuangan, 11(1), 92–111. http://dx.doi.org/10.36448/jak.v11i1.1406
Hamid, M., & Solikhah, N. (2017). Pengaruh Independensi, Mekanisme Corporate Governance, dan Kualitas Audit Terhadap Integritas Laporan Keuangan (Studi Empiris Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2011-2015). Jurnal Akuntansi, 5(2), 167–178.
IAI. (2020). Kode Etik Profesi Akuntan Publik. Ikatan Akuntansi Indonesia.
Jensen, M. C., & Meckling, W. H. (1976). Theory of The Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
Karnisa, D. ., & Chariri, A. (2015). Pengaruh Kompetensi dan Independensi terhadap Kualitas Audit dengan Motivasi dan Etika Auditor Sebagai Variabel Moderasi (Studi Empiris pada Kantor Akuntan Publik di Jakarta). Diponegoro Journal of Accounting, 4(2), 55–63.
Khabibah, N. A. (2020). Hubungan Managerial Entrenchment dan Kualitas Audit dengan Kualitas Laba. Jurnal Online Insan Akuntan, 5(1), 13–26. https://doi.org/10.51211/joia.v5i1.1315
Kristanti, K. D., & Almilia, L. S. (2019). Factors Affecting Earnings Response Coefficient (ERC) in Manufacturing Companies Listed on BEI. The Indonesian Journal of Accounting Research, 22(2), 153–178. http://doi.org/10.33312/ijar.451.
Maletta, M., & Wright, A. (1996). Audit Evidence Planning: an Examination of Industry Error Characteristics. Auditing, 15(1), 71–86.
Muliawan, E., & Surjana, I. (2017). Pengaruh Ukuran Kantor Akuntan Publik, Auditor Switching dan Audit Tenure pada Kualitas Audit. E-Jurnal Akuntansi, 21(1), 534–561. https://ojs.unud.ac.id/index.php/Akuntansi/article/view/33522
Owhoso, V. E., Messier, W. F., JR, & Lynch, J. G. J. (2002). Error Detection by Industry-Specialized Teams During Sequential Audit Review. Journal of Accounting Research, 40(3), 883–900. https://doi.org/10.1111/1475-679x.00075
Pamantau, D. S. (2019). Pengaruh Kompetensi dan Kegiatan Komite Audit Terhadap Kualitas Audit. Jurnal Kajian Akuntansi Dan Auditing, 14(1), 25–36. https://doi.org/10.37301/jkaa.v14i1.6
Prabhawanti, P. P., & Widhiyani, N. L. S. (2018). Pengaruh Besaran Fee Audit dan Independensi Terhadap Kualitas Audit dan Etika Profesi Auditor Sebagai Moderasi. E-Jurnal Akuntansi, 24(3), 2247–2273. https://doi.org/10.24843/EJA.2018.v24.i03.p23
Qamhan, M. A., Che Haat, M. H., Hashim, H. A., & Salleh, Z. (2018). Earnings Management: Do Attendance and Changes of Audit Committee Members Matter? Managerial Auditing Journal, 33(8/9), 760–778. https://doi.org/10.1108/MAJ-05-2017-1560
Ritonga, P. (2020). Pengaruh Risiko Kredit, Risiko Solvabilitas dan Kualitas Audit Terhadap Profitabilitas Perusahaan Serta Implikasinya Terhadap Kualitas Laba. Jurnal Ilmu Akuntansi, 12(1), 21–43. https://doi.org/10.31937/akuntansi.v12i1.1495
Rosdiana, W., & Asri Dwija Putri, I. (2019). Faktor-Faktor yang Berpengaruh pada Kualitas Audit. E-Jurnal Akuntansi, 27(3), 2183–2210. https://doi.org/10.24843/EJA.2019.v27.i03.p20
Santhi, M., & Ratnadi, N. (2017). Independensi Auditor Sebagai Pemediasi Pengaruh Audit Fee dan Time Budget Pressure pada Kualitas Audit. E-Jurnal Akuntansi, 19(3), 2059–2089.
Scott. (2015). Financial Accounting Theory. Pearson Canada Inc.
Sofia, P., & Avianti, I. (2019). Influence of Internal Control Activities and Characteristics of Audit Committee on The Quality of Audit Implementation by A Public Accounting Firm. Jurnal Akuntansi, 23(1), 97–112. http://dx.doi.org/10.24912/ja.v23i1.465
Suryanto, T. (2016). Pengaruh Accounting Disclosure, Accounting Harmonization dan Komite Audit Terhadap Kualtias Laba (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI). Jurnal Akuntansi, 20(2), 190–201. http://dx.doi.org/10.24912/ja.v20i2.53
Published
2021-07-25
How to Cite
SUWITO, Chandra Setiawan Darmo; HANDAJANI, Lilik; SURASNI, Ni Ketut.
Kualitas Audit Memediasi Pengaruh Independensi Auditor dan Komite Audit terhadap Kualitas Laba.
E-Jurnal Akuntansi, [S.l.], v. 31, n. 7, p. 1867-1880, july 2021.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/75197>. Date accessed: 14 nov. 2024.
doi: https://doi.org/10.24843/EJA.2021.v31.i07.p20.
Issue
Section
Artikel
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
