Pengaruh Kualitas Audit Terhadap Manajemen Laba Periode Sebelum dan Pada Covid-19

Saragih, Thesalonika Octavioni (2022) Pengaruh Kualitas Audit Terhadap Manajemen Laba Periode Sebelum dan Pada Covid-19. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh kualitas audit terhadap manajemen laba dengan Covid-19 sebagai variabel moderasi. Kualitas audit pada penelitian ini diukur dengan Kantor Akuntan Publik (KAP) menjadi big four dan non-big four dan spesialisasi industri auditor. Penelitian ini menggunakan empat variabel control yaitu, ukuran perusahaan, loss, leverage dan rasio arus kas operasi. Dalam penelitian ini menggunakan sumber data sekunder dari laporan keuangan tahunan perusahaan dengan populasi perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2018-2021. Didasarkan teknik purpose sampling, ada 92 perusahaan sebagai sampel penelitian.Metode analisis data menggunakan uji regresi linear berganda. Hasil penelitian menunjukkan bahwa ukuran KAP berpengaruh negatif terhadap manajemen laba. Spesialisasi industri KAP berpengaruh negatif terhadap manajemen laba. Pada periode Covid-19 ukuran KAP tidak berpengaruh terhadap manajemen laba dan spesialisasi industri KAP tidak berpengaruh terhadap manajemen laba. / The purpose of this study is to examine the effect of audit quality on earnings management with Covid-19 as the moderating variable. The audit quality is proxied by the Public Accounting Firm size (big-four and non�industry specialisation. This study used four control variables, which are firm size, loss leverage and operating cash flow ratio. This research used secondary data from the annual financial statements of companies with a population of manufacturing companies listed on Indonesia Stock Exchange in the 2018-2021 period. Based on the purposive sampling technique, there were 92 companies as the research sample. The technique for examining the hypothesis is multiple regression analysis. The results show that accounting firm size has a negative effect on the earnings management. Accounting firm industry specialisation has a negative effect on the earnings management. During the COVID-19 period accounting firm size does not significantly influence on the earnings management and accounting firm industry specialization does not significantly influence on the earnings management.

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