PENGARUH KUALITAS AUDIT TERHADAP MANAJEMEN LABA DENGAN EFEKTIVITAS KOMITE AUDIT SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Non Keuangan Terdaftar di BEI Tahun 2015)

Abstract

The purpose of this study is to analyze the effect of audit quality on earnings management with audit committee effectiveness as a moderation variable. The proxies used for audit quality in this study are industry specialist auditors, big four KAP, and audit tenure. This study uses the number of samples of 271 non-financial companies listed on the Indonesia Stock Exchange in 2015. The data used in this study is secondary data contains data about the date of publication of the company's financial statements on BEI website and annual reports of companies listed on BEI 2015. Sample selection procedure using purposive sampling method and using multiple linear regression analysis as data analysis technique in this research. The results of statistical tests show that big four KAP moderated by audit committee effectivenness have a negative and significant on earnings management. However, industry specialist auditors moderated by audit committee effectivenness are positively and insignificant and the audit tenure moderated by the audit committee effectivenness has a negative and insignificant effect on earnings management.