Pengaruh kualitas audit terhadap manajemen laba akrual dengan financial distress sebagai variabel moderasi

Pamungkas, Rafsanjani Yudha (2023) Pengaruh kualitas audit terhadap manajemen laba akrual dengan financial distress sebagai variabel moderasi. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh peran auditor terhadap perilaku manajer. Empat variabel independen peran auditor terdiri dari Independensi auditor diukur menggunakan proksi rumus Client Importance. Ukuran KAP, spesialisasi industri KAP dan audit tenure diukur menggunakan dummy variabel. Variabel dependen manajemen laba akrual sendiri diukur menggunakan model Modified Jones. Variabel moderasi Financial distress diukur menggunakan Altman Z-Score. Sampel data penelitian menggunakan 61 perusahaan publik berindustri manufaktur yang telah terdaftar dalam Bursa Efek Indonesia (BEI) dengan periode 2016-2022, diperoleh dengan teknik purposive sampling. Metode analisis data menggunakan regresi linear berganda. Hasil dari penelitian ini menunjukan Independensi Auditor melalui Client Importance dan Audit Tenure tidak berpengaruh terhadap manajemen laba akrual, Ukuran KAP berpengaruh negatif terhadap manajemen laba akrual, serta Spesialisasi Industri KAP berpengaruh positif. Financial Distress dapat memperkuat pengaruh Independensi Auditor melalui Client Importance dan Ukuran KAP terhadap manajemen laba akrual, serta memperlemah pengaruh spesialisasi industri KAP dan Audit Tenure terhadap manajemen laba akrual./The purpose of this research is to examine the influence of auditor's role on manager's behavior. The four independent variables of the auditor's role consist of Auditor Independence measured using the proxy formula Client Importance, PAF Size, PAF Industry Specialization and audit tenure measured using dummy variables. The dependent variable, accrual earnings management, is measured using the Modified Jones model. The moderation variable, Financial Distress, is measured using the Altman Z-Score. The research data sample includes 61 public manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2016-2022, obtained through purposive sampling techniques. The data analysis method uses multiple linear regression. The results of this study indicate that Auditor Independence through Client Importance and Audit Tenure does not significantly affect accrual-based earnings management. KAP Size has a negative effect on accrual-based earnings management, while Industry Specialization of KAP has a positive effect. Financial Distress can strengthen the impact of Auditor Independence through Client Importance and KAP Size on accrual-based earnings management and weaken the influence of KAP's industry specialization and Audit Tenure on accrual-based earnings management.

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