Analisis Manajemen Laba yang Dipengaruhi oleh Komite Audit dan Firm Size Perusahaan LQ 45 Tahun 2015 - 2019

Authors

  • Rakhmawati Oktavianna Universitas Pamulang
  • Eka Rima Prasetya Universitas Pamulang

DOI:

https://doi.org/10.32493/jiaup.v9i1.9609

Keywords:

Manajemen Laba, Komite Audit, Firm Size

Abstract

ABSTRACT

Managers manipulate earnings by increasing the number of reported earnings so that earnings information about the company becomes a good signal for investors to invest their shares and increase trust in creditors. The purpose of this study is to examine the effect of the audit committee and firm size on earnings management at LQ45 companies listed on the Indonesia Stock Exchange (BEI) in 2015 - 2019. The type of research in this study uses a quantitative approach. Data collection using the document method with secondary data sources. Determination of the sample using purposive sampling method, with a total sample of 130 samples. The data analysis technique used is the multiple linear regression test using the program Eviews 10. The results of this study are that the audit committee and firm size together have an effect on earnings management, the audit committee has no effect on earnings management and firm size has an effect on earnings management in the company. LQ45 which is listed on the Indonesia Stock Exchange (IDX) in 2015 - 2019.

Author Biographies

Rakhmawati Oktavianna, Universitas Pamulang

SINTA ID : 6003830

Eka Rima Prasetya, Universitas Pamulang

Akuntansi

References

Ali, S., & Adityawarman. (2014). Pengaruh Ukuran Auditor, Auditor Spesialisasi Industri dan Independensi Auditor terhadap Praktik Manajemen Laba pada Perusahaan yang terdaftar dalam Jakarta Islamic Index Tahun 2010-2012. E-Journal Universitas Diponegoro, 3(2), 2337-3806.

Anggraeni, Riske M., & Hadiprajitno, P.Basuki. (2013). Pengaruh Struktur kepemilikan Manajerial, Ukuran Perusahaan dan Praktik Corporate Governance terhadap Manajemen Laba pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2009-2011. E-journal Universitas Diponegoro, 2(3), 2337-3806.

Dinuka dan Zulaikha. (2014). Analisis Pengaruh Audit Tenure, Ukuran KAP, dan Diversifikasi Geografis Terhadap Manajemen laba. Fakultas Ekonomi dan Bisnis Universitas Diponegoro.

Khurnanto, R. F. & Syafruddin, M. (2015). Pengaruh Komite Audit dan Audit Eksternal terhadap Manajemen Laba. E-Jurnal Universitas Diponegoro, 4(4), 2337-3806.

Kordriyah & Fitri, A. (2017). Pengaruh Free Cash Flow dan Leverage terhadap Manajemen Laba. Jurnal Akuntansi, 3(2), 2549-5968.

Lestari, Eka., dan Murtanto. (2017). Pengaruh Efektivitas Dewan Komisaris dan Komite Audit, Struktur Kepemilikan, Kualitas Audit terhadap Manajemen Laba. Jurnal Media Riset Akuntansi, Auditing dan Informasi. ISSN 2442- 9708, 17 (2):97-116

Makaombohe, Y.Y. & Pangemanan, S. S. (2014). Ukuran Perusahaan terhadap Manajemen Laba. Jurnal EMBA, 2(1), 656-665.

Manggau, A. W. (2016). Pengaruh Asimetri Informasi dan Ukuran Perusahaan terhadap Manajemen Laba. Jurnal Ekonomi dan Keuangan. Fakultas Ekonomi dan Bisnis. Universitas Mulawarman, 13(2), 2528-1135.

Nabila, A. & Daljono. (2013). Pengaruh Proporsi Dewan Komisaris Independen, Komite Audit dan Reputasi Auditor terhadap Manajemen Laba. E-Jurnal Universitas Diponegoro, 2(1).

Riani, E., Umam, K., Saputra, M. C., Sibarani, R. S., & Prasetya, E. R. (2020). Pengaruh Ukuran Perusahaan, Profitabilitas Dan Auditor Internal Terhadap Audit Delay (Studi Empiris Pada Perusahaan Jasa Sektor Property Dan Real Estate Yang Terdaftar Pada Bursa Efek Indonesia Tahun 2016-2018). Proceedings Universitas Pamulang, 1(1), 63-74.

Sulistyanto, Sri. (2008). Manajemen Laba Teori dan Model Empiris. Jakarta: PT.Grasindo

Yulianti, E., Anjani, A. D., Nugraheni, L. P., & Prasetya, E. R. (2020). Pengaruh Investment Opportunity Set, Growth Opportunity, Dan Ukuran Perusahaan Terhadap Kualitas Laba (Studi Empiris Pada Perusahaan Perdagangan Jasa Dan Investasi Yang Terdaftar Di Bei Periode 2016-2018). Proceedings Universitas Pamulang, 1(1), 153-166.

Downloads

Published

2021-03-31

Issue

Vol. 9 No. 1 (2021): Jurnal Ilmiah Akuntansi Universitas Pamulang

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).

JIAUP: Jurnal Ilmiah Akuntansi Universitas Pamulang have CC-BY-SA or an equivalent license as the optimal license for the publication, distribution, use, and reuse of scholarly work.

In developing strategy and setting priorities, JIAUP: Jurnal Ilmiah Akuntansi Universitas Pamulang recognize that free access is better than priced access, libre access is better than free access, and libre under CC-BY-SA or the equivalent is better than libre under more restrictive open licenses. We should achieve what we can when we can. We should not delay achieving free in order to achieve libre, and we should not stop with free when we can achieve libre.