Kualitas Audit dan Manajemen Laba Berbasis Operasional

Muhammad Agung Prabowo, Santoso Tri Hananto, Christiyaningsih Budiwati, Hanung Triatmoko, Anis Widjajanto

Abstract


Penelitian ini menguji pengaruh kualitas audit, dengan menggunakan ukuran auditor sebagai surogasi, terhadap manajemen laba berbasis operasi riil. Rerangka konseptual mengacu pada teori keagenan yang mengklaim bahwa manajemen laba merupakan tindakan opportunistik manajemen untuk mempengaruhi keputusan pemangku kepentingan. Ukuran auditor berasosiasi dengan ketersediaan sumber daya yang memungkinkan auditor mempertahankan independensi dan meningkatkan kompetensi teknis pengauditan. Hipotesa memprediksi bahwa ukuran kantor auditor berpengaruh secara negatif terhadap manajemen laba. Sampel terdiri dari perusahaan manufaktur di Indonesia yang terdaftar pada Bursa Efek Indonesia dengan kriteria tertentu. Sumber data adalah laporan tahunan perusahaan. berlawanan dengan prediksi awal, hasil pengujian menunjukkan bahwa ukuran auditor berpengaruh secara postif terhadap manajemen laba. Hasil tersebut robust terhadap isu self-selection bias. Penjelasan yang mungkin dari hasil tersebut adalah deep-pocket insurance lebih mendominasi daripada isu kualitas audit. Penelitian ini mengandung beberapa kelemahan dan oleh karean tiu diperlukan kecermatan dalam mengintepretasikan hasil penelitian

Keywords


Kualitas Audit;manajemen laba;basis operasional

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DOI: http://dx.doi.org/10.20961/jab.v20i2.570

Jurnal Akuntansi dan Bisnis (JAB)
ISSN 1412-0852 (print), 2580-5444 (online)
Published by Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia


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