ANALISIS PENGARUH REPUTASI AUDITOR, PROPORSI DEWAN KOMISARIS INDEPENDEN, LEVERAGE, KEPEMILIKAN MANAJERIAL DAN PROPORSI KOMITE AUDIT INDEPENDEN TERHADAP MANAJEMEN LABA (Studi pada Perusahaan Manufaktur di Bursa Efek Indonesia periode 2004 – 2006 )

Abstract

Earning management is a manager effort to manipulate the financial report in allowed border of accountancy principles which aimed to give a mislead information to the financial report user for the manager interest. From the researches of earning management in Indonesia, the result shows that there are different recommendations from one researcher to the other.,the inconsistency of the research result had inspired the researcher doing the research again. The purpose of this research to reexamine the influence of reputation of the auditor, the independent commissariat council proportion, the leverage, the managerial properties and the independent audit committee proportion to the earning management. Based on the result of the hypothetical examination in this research, it is proved that (1) The auditor reputation does significantly influence the earning management, it is showed by the value of the examination significance of 0.002 < 0.05. (2) The independent commissariat council proportion does not significantly influence the earning management; it is showed by the value of the examination significance of 0.401 > 0.05. (3) The leverage does not significantly influence the earning management, it is showed by the value of the examination significance of 0.430 > 0.05. (4) The managerial properties do significantly influence the earning management, it is showed by the value of the examination significance of 0.046 < 0.05. (5) The independent audit committee proportion influence the earning management significantly, it is showed by the value of the examination significance of 0.001 < 0.05. (6) The value of Adjusted R square is 0.291 which mean that there is only 29.1% of earning management variation which can be explain by the auditor reputation, independent commissariat council proportion, leverage, managerial properties and independent audit committee proportion. Manajemen laba merupakan usaha pihak manajer yang disengaja untuk memanipulasi laporan keuangan dalam batasan yang dibolehkan oleh prinsip-prinsip akuntansi dengan tujuan untuk memberikan informasi yang menyesatkan pengguna laporan keuangan untuk kepentingan pihak manajer. Tidak konsistennnya hasil penelitian-penelitian terdahulu menarik peneliti untuk melakukan pengujian kembali. Tujuan dari penelitian ini adalah meneliti pengaruh resputasi auditor, proposi dewan komisaris independen, leverage, kepemilikan manajerial dan proporsi komite audit independen terhadap manajemen laba. Berdasarkan hasil uji hipotesis penelitian ini membuktikan bahwa (1) reputasi auditor signifikan mempengaruhi manajemen laba, ditunjukkan dengan nilai signifikansi uji sebesar 0,002 < 0,05. (2) Proporsi dewan komisaris independen tidak berpengaruh signifikan terhadap manajemen laba yang dibuktikan dengan nilai signifikansi sebesar 0,401 > 0,05. (3) Laverage tidak signifikan mempengaruhi manajemen laba dengan nilai signifikansi sebesar 0,430 > 0,05. (4) Kepemilikan manajerial berpengaruh signifikan terhadap manajemen laba dengan nilai signifikansi sebesar 0,046 < 0.05. (5) Proporsi komite audit independen berpengaruh signifikan terhadap manajemen laba dengan nilai signifikansi uji sebesar 0,001 < 0.05. (6) Nilai Adjusted R square sebesar 0,291 yang dapat dimaknai bahwa hanya 29,1% variasi earning management bisa dijelaskan oleh reputasi auditor, proporsi dewan komisaris independen, leverage, kepemilikan manajerial, dan proporsi komite audit independen.