PENGARUH KUALITAS AUDIT TERHADAP MANAJEMEN LABA DENGAN EFEKTIFITAS KOMITE AUDIT SEBAGAI VARIABEL MODERASI

Rahman, Ismiati PENGARUH KUALITAS AUDIT TERHADAP MANAJEMEN LABA DENGAN EFEKTIFITAS KOMITE AUDIT SEBAGAI VARIABEL MODERASI. PENGARUH KUALITAS AUDIT TERHADAP MANAJEMEN LABA DENGAN EFEKTIFITAS KOMITE AUDIT SEBAGAI VARIABEL MODERASI (Studi Kasus Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018).

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Abstract

ABSTRACT The purpose of this study was to analyze the effect of audit quality on earnings management with the effectiveness of the audit committee as a moderating variable. The proxies used for audit quality in this study are specialist auditors, big four KAPs, and auditor engagement period. This study uses a sample of 100 financial companies listed on the Indonesia Stock Exchange in 2016-2018. The data used in this study is secondary data containing data regarding the publication date of the company's financial statements on the IDX website and annual reports listed on the IDX in 2013. 2016-2018. The sample selection procedure uses purposive sampling method and uses multiple linear regression analysis as the data analysis technique in this study. The results of statistical testing show that the big four KAPs moderated by the effectiveness of the audit committee have a negative effect and the auditor engagement period is moderated by the effectiveness of the audit committee. negative and insignificant effect on earnings management. Keywords: audit quality, audit committee effectiveness, earnings management.

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