Pengaruh Perilaku Manajemen Laba dan Mekanisme Tata Kelola Korporasi terhadap Ketepatan Pelaporan Audit

Audy, Elizabeth Satya and Setiawan, Jessica Bella and Meldy, Meldy (2020) Pengaruh Perilaku Manajemen Laba dan Mekanisme Tata Kelola Korporasi terhadap Ketepatan Pelaporan Audit. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Studi ini bertujuan untuk memberikan bukti empiris mengenai pengaruh perilaku manajemen laba dan mekanisme tata kelola korporasi terhadap ketepatan pelaporan audit. Pengukuran real earnings management dan accrual earning management dilakukan sesuai dengan studi Kim & Park (2014) dan Rego & Wilson (2012). Ketepatan pelaporan audit diukur menggunakan logaritma natural dari jumlah hari audit report lag. Mekanisme tata kelola korporasi adalah variabel dummy yang dihitung berdasarkan nilai dewan komisaris dan komite audit perusahaan (Hermawan, 2011). Penelitian ini menggunakan 670 sampel yang berupa data sekunder yang diperoleh dari website IDX yang dipilih menggunakan metode purposive sampling. Penelitian ini tidak menemukan bukti bahwa manajemen laba riil memiliki pengaruh terhadap audit report lag, namun menemukan bukti bahwa manajemen laba akrual berpengaruh positif terhadap audit report lag, serta menemukan sebagian bukti bahwa mekanisme tata kelola korporasi melalui komite audit berpengaruh negatif terhadap audit report lag. / This study aims to provide empirical evidence on the effect of earnings management behavior and corporate governance mechanism towards timeliness of audit report. The measurement for real earnings management and accrual earnings management are based on Kim & Park (2014) and Rego & Wilson (2012). Natural logarithm of audit report lag days is used as a measure of audit report lag. Corporate governance mechanism is a dummy variable based on board of commissioner and audit commitee score (Hermawan, 2011). This study uses secondary data obtained from the IDX website that are selected using purposive sampling method resulting in 670 samples. The results showed that real earnings management had no effect on audit report lag, accrual earnings management had a positive effect on audit report lag. This study found some evidence that corporate governance mechanisms through audit committees had a negative effect on audit report lag.

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