The Effect of The Audit Committee, Company Size and Audit Tenure on Earnings Management

Authors

  • Satiman Satiman Universitas Pamulang
  • Kota Novia Universitas Pamulang

DOI:

https://doi.org/10.32493/eaj.v6i1.y2023.p1-8

Keywords:

audit committee, company size, audit tenure, earnings management

Abstract

This study aims to empirically test and empirically prove audit committees' effectiveness, firm size, and tenure audits on earnings management. The population in this study are companies in the goods and consumption industry sector listed on the Indonesia Stock Exchange. The sample selection method in this study used a purposive sampling method. This study's total number of samples was 15 goods and industrial consumption companies listed on the Indonesia Stock Exchange during the 5-year observation period (2017-2021). The analytical tool for testing the hypothesis is EViews version 10. The data analysis method uses descriptive statistical analysis, panel data test, classic assumption test, and hypothesis test. The results of this study indicate that the audit committee, firm size, and tenure audit simultaneously influence earnings management. While the partial firm size and audit tenure do not affect earnings management, the audit committee affects earnings management.

References

Alfiyasahra, N. &. (2022). Pengaruh Kualitas Komite Audit dan Ukuran Kantor Akuntan Publik terhadap Manajemen Laba. Jurnal Akuntansi Indonesia, 9(1), 37.

Amalia, D. (2021). Pengaruh Likuiditas, Leverage Dan Intensitas Aset Terhadap Agresivitas Pajak Terhadap Agresivitas Pajak. Jurnal

KRISNA: Kumpulan Riset Akuntansi, Vol. 12, No. 2 Januari 2021 pp. 232-240, ISSN: 2301-8879, E-ISSN: 2599-1809.

Andhari, P. A. (2017). Pengaruh pengungkapan corporate social responsibility, profitabilitas, inventory intensity, capital intensity dan leverage pada agresivitas pajak. E-Jurnal Akuntansi 18.3 , 2115-2142.

Aprillian, S. K. (2020). Pengaruh Kualitas Audit, Kompensasi Bonus Dan Dewan Komisaris Independen Terhadap Manajemen Laba (studi Kasus Pada Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2018). e-Proceeding of Management : Vol.7, No.2, ISSN : 2355-9357, 5886-5893.

Astuti, A. Y. (2017). Pengaruh ukuran perusahaan dan leverage terhadap manajemen laba. . In FIPA: Forum Ilmiah Pendidikan Akuntansi (Vol. 5, No. 1), e-ISSN: 2337-9723, 501-514.

Darma, S. S. (2021). Pengaruh struktur modal dan manajemen laba terhadap pajak penghasilan badan. Scientific journal of reflection: Economic, Accounting, Management and Business, 4(3), p-ISSN 2615-3009, 598-606.

Fathihani, F. &. (2021). Pengaruh Struktur Modal, Pertumbuhan Perusahaan, Profitabilitas, Dan Ukuran Perusahaan Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2018). urnal Bisnis, Ekonomi, Manajemen, dan Kewirausahaan,Volume 1, Issue 1, E-ISSN:2797-1988, 46-55.

Felicya, C. &. (2020). Pengaruh Karakteristik Perusahaan, Struktur Kepemilikan dan Kualitas Audit terhadap Manajemen Laba. Jurnal Bisnis dan Akuntansi, 22(1) P-ISSN: 1410 – 9875, 129-138.

Ghozali, I. (2016). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25, Edisi 9, Cetakan ke-9. Badan Penerbit Universitas Dipenogoro, : Semarang.

Hadi, F. I. (2020). Pengaruh Kualitas Audit dan Auditor Switching Terhadap Manajemen Laba. Jurnal Ilmiah Akuntansi Dan Keuangan, 9(2) ISSN: 2580-510X, 117-129.

Kurniawansyah, D. (2016). Pengaruh Audit Tenure, Ukuran Auditor, Spesialisasi Audit dan Audit Capacity Stress Terhadap Manajemen Laba (Studi Empiris pada Perusahaan Manufaktur yang listed di BEI tahun 2010-2015). Jurnal Riset Akuntansi Dan Bisnis Airlangga, 1(1), ISSN 2548-1401 (Print), 1-25.

Manurung, R. &. (2022). Apakah Efektivitas Komite Audit dan Kualitas Audit mempengaruhi Manajemen Laba. JURNAL MANEKSI, 10(2), p-ISSN: 2302-9560, 215-222.

Sebastian, B. &. (2019). Pengaruh karakteristik perusahaan dan corporate governance terhadap manajemen laba. Jurnal Bisnis Dan Akuntansi, 21(1a-1), E-ISSN: 2656 – 9124, 97-108.

Sibarani, S. A. (2020). Pengaruh Kualitas Audit Terhadap Manajemen Laba. In Conference on Business, Social Sciences and Innovation Technology (Vol. 1, No. 1), ISSN 2774-5740., 40-44.

Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung: Afabeta.

Susanti, A. D. (2020). Pengaruh Komite Audit, Dewan Komisaris, Leverage, Dan Ukuran Perusahaan Terhadap Manajemen Laba. In

SIMBA: Seminar Inovasi Manajemen, Bisnis, dan Akuntansi (Vol. 2), ISSN Online 2686-1771.

Yani, P. (2018). Pengaruh Likuiditas, Profitabilitas, Intensitas Persediaan, Dan Ukuran Perusahaan Terhadap Tingkat Agresivitas Wajib Pajak Badan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2016.

Yolina, M. &. (2018). Pengaruh Perencanaan Pajak Dan Beban Pajak Tangguhan Terhadap Manajemen Laba (Studi Pada Perusahaan Manufaktur Subsektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016). (Doctoral dissertation, Perpustakaan Fakultas Ekonomi dan Bisnis Unpas Bandung).

Published

2023-03-24

Issue

Vol. 6 No. 1 (2023): EAJ (Economics and Accounting Journal)

Section

Articles

License

Authors who publish with this journal agree to the following terms:

  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
  2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).

 

<a rel="license" href="http://creativecommons.org/licenses/by-sa/4.0/"><img alt="Creative Commons License" style="border-width:0" src="https://i.creativecommons.org/l/by-sa/4.0/88x31.png" /></a><br />This work is licensed under a <a rel="license" href="http://creativecommons.org/licenses/by-sa/4.0/">Creative Commons Attribution-ShareAlike 4.0 International License</a>.