PENGARUH KUALITAS AUDIT, KOMITE AUDIT, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Dasar Dan Kimia yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020)

Abstract

Abstract Earning Management is an action of a manager which serve to income increase or income decrease current reported earnings of the unit which the manager is responsible without generating a corresponding increase or decrease in long term economic profitability of the unit. This research was purposed to finding out the influence of Audit Quality simultaneously and partially on earning management proxied with public accountant firm size. The influence of Audit committee simultaneously and partially on earning management proxied with frequency meeting of audit committee. The influence of Firm Size simultaneously and partially on earning management proxied with total asset logarithm. The population in this study are the Manufacture Companies listed on the Indonesia Stock Exchange year 2016-2020. Sample selection technique used is purposive sampling and acquired 80 commercial banks with the 2016-2020 study period. Methods of data analysis in this research is panel data regression analysis using Eviews software version 11. The statistical used is panel data regression analysis. The results showed that simultaneous of Audit Quality, Audit Committee and Firm Size have a significant effect on Earning Management. While partially, Audit Committee and Firm Size significant positive effect on Earning Management, While Audit Quality has no effect on Earning Management. In this research, it is found that firm size has significant effect to earnings management with positive direction. This needs to be the attention of investors in making investment decisions, therefore for investors should not be in a hurry and not easily interested to invest in a company that is large..

Keywords: Audit Quality, Audit Committee, Firm Size, Earning Management.