Analisis pengaruh kualitas audit dan gender auditor terhadap manajemen laba pada perusahaan yang terdaftar di bursa efek Indonesia pada Tahun 2017-2020 = Analysis the effect of audit quality and auditor gender on earning management in companies listed on the Indonesia stock exchange 2017 - 2020

Okvionita, Dana (2023) Analisis pengaruh kualitas audit dan gender auditor terhadap manajemen laba pada perusahaan yang terdaftar di bursa efek Indonesia pada Tahun 2017-2020 = Analysis the effect of audit quality and auditor gender on earning management in companies listed on the Indonesia stock exchange 2017 - 2020. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk meneliti hubungan antara kualitas audit yang diukur dengan kantor akuntan publik, spesialis industri audit dan tenure audit dan gender auditor terhadap manajemen laba yang diukur dengan discretionary accruals. Populasi dalam penelitian ini adalah perusahaan pada sektor perbankan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017 – 2020. Pengambilan sampel pada penelitian ini menggunakan metode purposive sampling, dengan diperoleh 45 perusahaan yang telah memenuhi kualifikasi. Metode analisis menggunakan analisis statistik deskriptif, uji normalitas, uji regresi linier berganda dan uji hipotesis dengan bantuan sistem aplikasi SPSS. Hasil penelitian menunjukan bahwa kantor akuntan publik dan spesialis industri audit tidak berpengaruh terhadap manajamen laba, tenure audit berpengaruh terhadap manajemen laba serta gender auditor berpengaruh negatif terhadap manajemen laba. / This study aims to examine the relationship between audit quality as measured by public accounting firms, specialist industry audits and tenure audits and gender auditors on earnings management as measured by discretionary accruals. The population in this study are companies in the banking sector which are listed on the Indonesia Stock Exchange (IDX) in 2017 – 2020. Sampling in this study uses the purposive sampling method, with 45 companies that have met the qualifications. The method of analysis used descriptive statistical analysis, normality test, multiple linear regression test and hypothesis testing with the help of the SPSS application system. The results show that audits of public accounting firms and industry specialists have no effect on earnings management, tenure audits have an effect on earnings management, and gender auditors have a negative effect on earnings management.

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