PENGARUH KECAKAPAN MANAJERIAL, KUALITAS AUDITOR, KOMITE AUDIT, FIRM SIZE DAN LEVERAGE TERHADAP EARNINGS MANAGEMENT (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2008-2010)

Abstract

This study aims to test empirically the influence of managerial skills, auditor quality, audit committee, firm size and the leverage of earnings management. Managerial skills were measured using Data Envelopment Analysis (DEA) to measure the level of efficiency manager, auditor quality measured wth dummy variable that consist of KAP Big Four and non-Big Four, audit committee measured with number of audit committee members, firm size measured by natural logarithm of total assets and leverage measured by Debt to Asset Ratio. Earnings management as the dependent variable is measured by discretionary accrual from the Modified Jones models. This study used a sample of manufacturing firms during the years 2008-2010 by using purposive sampling method. The data used were obtained from annual reports listed manufacturing companies BEI. There are 96 companies during the years 2008-2010 that meet the criteria. The method of analysis used in this study is multiple regression analysis. This study found that the quality of auditors, audit committee and firm size variables have a significant influence on earnings management, while the managerial skills and leverage variables have no significant effect on earnings management. This is caused by the application of good corporate governance, the company's management will have the same purpose with the company. This invention can be used by the owner to know the factors that may effect earnings management. In addition, this study can contribute literature on earnings management practices of the company.