PENGARUH AUDIT FEE, PROFITABILITAS DAN EARNING POWER TERHADAP MANAJEMEN LABA

Abstract

Abstrak

Penelitian ini bertujuan untuk menganalisis pengaruh audit fee, profitabilitas (ROA), dan earning power terhadap praktik manajemen laba pada perusahaan sektor real estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2024. Permasalahan utama yang diangkat adalah inkonsistensi hasil penelitian sebelumnya mengenai hubungan variabel-variabel tersebut dengan manajemen laba, serta fenomena manipulasi laporan keuangan yang sering terjadi di sektor properti dan real estate. Tujuan penelitian meliputi pengujian hipotesis parsial masing-masing variabel independen terhadap manajemen laba. Metode penelitian menggunakan pendekatan kuantitatif asosiatif dengan data panel, populasi perusahaan real estate di BEI, dan sampel sebanyak 20 perusahaan yang dipilih melalui purposive sampling berdasarkan kriteria ketersediaan data. Data dikumpulkan dari laporan keuangan tahunan perusahaan melalui teknik dokumentasi dan studi kepustakaan. Analisis dilakukan menggunakan regresi data panel dengan model Random Effect Model (REM) setelah uji Chow, Hausman, dan Lagrange Multiplier. Hasil penelitian menunjukkan bahwa audit fee tidak berpengaruh signifikan terhadap manajemen laba, sedangkan profitabilitas (ROA) dan earning power berpengaruh positif dan signifikan. Koefisien determinasi sebesar 6,09% menunjukkan variabel independen hanya menjelaskan sebagian kecil variasi manajemen laba. Kontribusi penelitian ini adalah memberikan wawasan empiris bagi perusahaan untuk meningkatkan transparansi laporan keuangan, membantu investor dalam pengambilan keputusan, serta memperkaya literatur akuntansi terkait faktor-faktor yang memengaruhi manajemen laba di sektor real estate.

Kata Kunci: Manajemen Laba; Biaya Audit; Profitabilitas; Earning Power; Sektor Real Estate

Abstract

This study aims to analyze the influence of audit fee, profitability (ROA), and earning power on earnings management practices in real estate companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. The main problem addressed is the inconsistency in previous research findings regarding the relationship between these variables and earnings management, as well as the frequent occurrence of financial report manipulation in the property and real estate sector. The research objectives include testing the partial hypotheses of each independent variable on earnings management. The method employs a quantitative associative approach using panel data, with the population being real estate companies on the IDX and a sample of 20 companies selected through purposive sampling based on data availability criteria. Data were collected from annual financial reports via documentation techniques and literature studies. Analysis was conducted using panel data regression with the Random Effect Model (REM) after Chow, Hausman, and Lagrange Multiplier tests. The results indicate that audit fee has no significant effect on earnings management, while profitability (ROA) and earning power have a positive and significant influence. The coefficient of determination of 6.09% shows that the independent variables explain only a small portion of the variation in earnings management. The contribution of this research is to provide empirical insights for companies to enhance financial report transparency, assist investors in decision-making, and enrich accounting literature on factors influencing earnings management in the real estate sector.

Keywords: Earnings Management, Audit Fee, Profitability, Earning Power, Real Estate Sector