Pengaruh Kualitas Auditor terhadap Manipulasi Aktivitas Riil

I Putu Sugiartha Sanjaya




Abstract


Tujuan penelitian ini adalah untuk menginvestigasi dampak kualitas audit pada manipulasi aktivitas riil. Kualitas audit diproksikan oleh afiliasi dengan auditor big four dan non-big four. Dalam artikel ini, auditor eksternal yang berafiliasi dengan big four memiliki kualitas yang lebih besar dalam hal spesialisasi dan reputasi dibanding auditor non-big four. Manipulasi aktivitas real adalah salah satu jenis manajemen laba. Studi ini menggunakan beberapa proksi untuk manipulasi aktivitas riil. Sampel dalam artikel ini adalah perusahaan-perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Periode studi ini adalah tiga tahun. Penelitian ini membuktikan bahwa kualitas audit memiliki dampak negatif dan signifikan pada manipulasi aktivitas riil. Hasil ini mengindikasikan bahwa auditor reputasian dan spesialisasian dapat mencegah atau mengurangi manipulasi aktivitas riil.


Keywords


Kualitas auditor, manipulasi aktivitas riil, manajemen laba, big four, dan non-big four.

References


Chi, W., Lisic, L.L., dan Pevzner, M. (2011). Is enhanced audit quality associated with greater real earnings management? Accounting Horizons, 25, 315-335.

Chiang, H.T. dan Lin, S.L. (2012). Effect of auditor’s judgment and specialization on their differential opinion between semiannual and annual financial reports. Global Journal of Business Research, 6, 1-22.

Cohen, D.A., Dey, A., dan Lys, T.Z. (2008). Real and accrual-based earnings management in the pre-and post-Sarbanes-Oxley periods. The Accounting Review, 83, 757-787.

FASB. (2010). Statement of Financial Accounting Concepts No. 8: Conceptual Framework for Financial Reporting, a replacement of FASB Concepts Statements No. 1 and No. 2. Financial Accounting Standards Board of the Financial Accounting Foundation.

Healy, P.M. dan Wahlen, J.M. (1999). A review of the earnings management literature and its implications for standard setting. Accounting Horizon, 13, 365-383.

Inaam, Z., Khmnoussi, H., dan Fatma, Z. (2012). Audit quality and earnings management in Tunisian context. International Journal of Accounting and Financial Reporting, 2, 17-33.

Jensen, M.C. dan Meckling, W.H. (1976). “Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure”. Journal of Financial Economics, 3, 305-360.

Oktarina, M., dan Hutagaol, Y. (2009). Analisis arus kas kegiatan operasi dalam mendeteksi manipulasi aktivitas riil dan dampaknya terhadap kinerja pasar. Jurnal Riset Akuntansi Indonesia, 12, 1-14.

Roychowdhury, S. (2006). Earnings management through real activities manipulation. Journal of Accounting and Economics, 42, 335-370.

Ratmono, D. (2011). Real and accrual-based earnings management: can a qualified auditor detect it? Indonesian Journal of Accounting Research, 7(1), 92-109.

Rusmin, R. (2010). Auditor quality and earnings management: Singaporean evidence. Managerial Auditing Journal, 25, 618-638.

Sanjaya, I.P.S. (2008). Auditor eksternal, komite audit, dan manajemen laba. Jurnal Riset Akuntansi Indonesia, 11, 97-116.

Sanjaya, I.P.S. dan Saragih, M.F. (2012). The effect of real activities manipulation on accrual earnings management: the case in Indonesia Stock Exchange. Journal of Modern Accounting and Auditing, 8, 1291-1300.

Schipper, K. (1989). Commentary on earnings management. Accounting Horizons, 3: 91-102.

Scott, W.R. (2006). Financial accounting theory (4th ed.). Scarborough, Ontario: Prentice-Hall Canada, Inc.

Watts, R.L. dan Zimmerman, J.L. (1986). Positive accounting theory, Englewood Cliefs, New Jersey: Prentice-Hall., Inc.

Xu, R.Z., Taylor, G.K. dan Dugan, M.T. (2007). Review of real earnings management literature. Journal of Accounting Literature, 26, 195-228.


Full Text: PDF

The Journal is published by The Institute of Research & Community Outreach - Petra Christian University. It available online supported by Directorate General of Higher Education - Ministry of National Education - Republic of Indonesia.

©All right reserved 2016.Jurnal Akuntansi dan Keuangan, ISSN: 1411-0288, e-ISSN: 2338-8137

click tracking
View My Stats




Copyright © Research Center Web-Dev Team