PENGARUH FEE AUDIT DAN UKURAN KAP TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2014 – 2016

  • Jusman Oscar Jurusan Akuntansi / Universitas Surabaya
  • Senny Harindahyani Jurusan Akuntansi / Universitas Surabaya

Abstract

Abstrak – Penelitian ini bertujuan untuk menguji pengaruh fee audit dan ukuran KAP terhadap fenomena manajemen laba di Indonesia.penelitian ini menggunakan pendekatan kuantitatif dengan pendekatan positivism. Penelitian ini menggunakan sampel berupa perusahaan yang bergerak di sektor manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2014-2016. Jumlah sampel yang digunakan dalam penelitian ini adalah sebanyak 99 perusahaan. Penelitian ini juga menguji faktor-faktor lain yang mempengaruhi praktik manajemen laba di sebuah perusahaan. Temuan penelitian menunjukkan bahwa fee audit berpengaruh positif signifikan terhadap manajemen laba, sedangkan ukuran KAP tidak berpengaruh signifikan terhadap manajemen laba. Kedelapan variabel kontrol digunakan penelitian ini, hanya leverage dan arus kas operasi yang memiliki pengaruh signifikan terhadap manajemen laba.


Kata kunci: Manajemen Laba, Fee Audit, Ukuran KAP.


Abstract – This study aims to examine the effect of audit fees and audit firm size measures on the phenomenon of earnings management in Indonesia. This research uses a quantitative approach with positivism approach. This study uses a sample of companies engaged in the manufacturing sector listed on the Indonesia Stock Exchange in the period 2014-2016. The number of samples used in this study is 99 companies. This study also examines other factors that influence earnings management practices in a company. The findings of the study indicate that audit fees have a significant positive effect on earnings management, while the audit firm size does not significantly affect earnings management. The eight control variables used in this study, only leverage and operating cash flows have a significant effect on earnings management.


Keywords: Earnings Management, Audit Fee, Audit Firm Size.

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Published
2019-09-01
How to Cite
OSCAR, Jusman; HARINDAHYANI, Senny. PENGARUH FEE AUDIT DAN UKURAN KAP TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2014 – 2016. CALYPTRA, [S.l.], v. 8, n. 1, p. 72-90, sep. 2019. ISSN 2302-8203. Available at: <http://journal.ubaya.ac.id/index.php/jimus/article/view/3619>. Date accessed: 23 nov. 2020.