ABSTRAK
Penelitian ini bertujuan untuk mengetahui dan menemukan bukti empiris tentang pengaruh ukuran KAP, audit tenure, dan auditor spesialis industri terhadap manajemen laba. Perhitungan manajemen laba menggunakan rumus discretionary accrual versi modified Jones. Ukuran KAP diukur menggunakan variabel dummy dimana ukurannya ditentukan berdasarkan dua kelompok, yaitu KAP Big 4 serta medium size dan KAP Small. Audit tenure diukur menggunakan satuan tahun perikatan antara KAP dengan kliennya. Auditor spesialis diukur menggunakan variabel dummy yang didasarkan pada perhitungan market share serta tenure KAP dengan kliennya. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Sampel diambil dengan metode purposive sampling dan didapatkan 100 perusahaan untuk dijadikan sampel selama tiga periode (2011-2013). Metode analisis data dilakukan dengan tabulasi menggunakan Ms. Excel , dan dibantu dengan SPSS 17 untuk pengujian statistik deskriptif, uji asumsi klasik, uji regresi linier berganda, uji binary logistic regression, serta sobel test. Hasil analisis menunjukkan bahwa auditor spesialis industri berpengaruh negatif signifikan terhadap manajemen laba, sedangkan ukuran KAP tidak berpengaruh signifikan terhadap manajemen laba. Audit tenure tidak berpengaruh langsung terhadap manajemen laba, tetapi memiliki pengaruh tidak langsung terhadap manajemen laba melalui auditor spesialis industri.
Kata Kunci: ukuran KAP, audit tenure, auditor spesialis industri, manajemen laba
ABSTRACT
This study aims to identify and find empirical evidence about the influence of accounting firm size, audit tenure, and industry specialist auditors to earnings management. Calculation of earnings management using discretionary accrual formula modified version of Jones. Accounting firm size was measured by using a dummy variable where the size is determined by two groups, namely KAP Big 4 as well as medium sized and Small accounting firm. Audit tenure is measured using the unit in engagement between the accounting firm and its clients. Auditor specialists is measured by using a dummy variable that is based on the calculation of market share and audit tenure. The population in this study is all companies listed on the Indonesian Stock Exchange (BEI). Samples were taken by using purposive sampling and obtained 100 companies in three periods (2011-2013). Methods of data analysis conducted by tabulation using Ms. Excel and SPSS 17 for descriptive statistics test, the classic assumption test, linear regression test, binary logistic regression and sobel test. The analysis showed that the industry specialist auditors have a negative and significant effect on earnings management, while the accounting firm size haven’t significant effect on earnings management. Audit tenure haven’t a direct effect to earnings management, but need the industry specialist auditors as a mediation variable to have an effect to earnings management.
Keywords: Accounting firm size, tenure audit, industry specialist auditors, earnings management