PENGARUH MANAJEMEN LABA TERHADAP OPINI AUDIT (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2014)

Abstract

This study aims to examine the effect of earnings management as measured by discretionary accruals on audit opinion. This topic is important because the current economic environment reopens fundamental questions about the role of auditors in maintaining statement users confidence in the audit report. Audit opinion variable divided into two categories is : (i) audit opinion for qualification going-concern uncertainty (GC) and (ii) audit opinion for qualification except a going-concern uncertainty (NGC). Population of this study are manufacturing companies listed in Indonesia Stock Exchange (BEI) in 2013 and 2014. The sample devided into two categories is full sample of manufacturing company with the total number 200 samples and the sample companies of distressed financial with the total number is 38 samples. The analysis technique used is logistic regression analysis. The results show that earnings management variable have positive significant effect to audit opinion for qualification going-concern uncertainty (GC), the sample testing is full sample of manufacturing company and the sample companies of distressed financial. Earnings management variable no effect to audit opinion for qualification except a going-concern uncertainty (NGC) the sample testing is full sample of manufacturing company and the sample companies of distressed financial.