HUBUNGAN ANTARA KUALITAS AUDIT DAN STRUKTUR KEPEMILIKAN TERHADAP EARNING MANAGEMENT PADA BADAN USAHA YANG GO PUBLIC DI BEI PERIODE 2014 - 2014
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Abstract
Penelitian ini bertujuan untuk mengetahui apakah mekanisme good corporate governance yang meliputi kualitas audit dan struktur kepemilikan dapat mengurangi praktek earning management yang banyak dilakukan oleh badan usaha terbuka di Indonesia. Struktur kepemilikan diproksikan dengan institutional shareholder dan capital concentration, sedangkan kualitas audit diproksikan dengan external auditor reputation. Untuk mendukung hasil penelitian digunakan pula variabel independen berupa firm size dan leverage. Penelitian ini menggunakan sampel badan usaha yang terdaftar di Bursa Efek Indonesia selama periode 2012-2014 kecuali sektor keuangan. Jumlah sampel yang digunakan dalam penelitian ini adalah 903 data dari 326 badan usaha selama 3 tahun penelitian. Berdasarkan hasil pengujian, ditemukan bahwa variabel auditor external reputation sebagai proksi dari kualitas audit secara signifikan mampu menekan absolute discretionary accrual sebagai proksi dari earning management. Hal ini menunjukkan jika auditor external reputation dapat menekan praktek earning management yang dilakukan oleh badan usaha terbuka di Indonesia. Selain itu hasil penelitian menunjukkan jika keberadaan institutional shareholder justru meningkatkan praktek earning management, sedangkan keberadaan variabel kontrol berupa leverage dan firm size memiliki hubungan signifikan terhadap praktek earning management.
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