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Pengaruh Mekanisme Corporate Governance Terhadap Kualitas Laba Dengan Kualitas Audit Sebagai Variabel Pemoderasi (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia)

AMIN NATA, Wiwin Rahmanti, S.E., M.Com

2014 | Tesis | S2 Ilmu Akuntansi/Akuntansi Terapan

Penelitian ini bertujuan untuk mengetahui pengaruh mekanisme corporate governance terhadap kualitas laba dan untuk mengetahui kualitas audit mempengaruhi hubungan antara mekanisme corporate governance dan kualitas laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2008-2012. Mekanisme corporate governance dalam penelitian ini diproksikan dengan kepemilikan institusional, kepemilikan manajerial, proporsi dewan komisaris independen, dan komite audit. Kualitas audit diproksikan dengan earnings management dan earnings predictability. Penelitian ini menggunakan kualitas audit sebagai variabel pemoderasi dan variabel kontrol yaitu ukuran perusahaan dan leverage. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia, sedangkan metode pengambilan sampel menggunakan purposive sampling. Total sampel dalam penelitian ini yaitu 266 perusahaan untuk pengujian earnings management dan 270 perusahaan untuk pengujian earnings predictability. Metode analisis menggunakan analisis regresi berganda. Berdasarkan hasil pengujian yang telah dilakukan, disimpulkan bahwa variabel kepemilikan institusional, variabel kepemilikan manajerial tidak berpengaruh terhadap kualitas laba, baik terhadap earnings management maupun terhadap earnings predictability. Variabel proporsi dewan komisaris independen berpengaruh negatif terhadap kualitas laba yang diproksikan oleh earnings management, namun tidak berpengaruh terhadap earnings predictability. Variabel komite audit tidak berpengaruh terhadap kualitas laba yang diproksikan oleh earnings management, namun berpengaruh positif terhadap kualitas laba yang diproksikan oleh earnings predictability. Variabel pemoderasi yaitu kualitas audit tidak memperkuat hubungan corporate governance terhadap kualitas laba yang diproksikan earnings management, namun secara individu kualitas audit berpengaruh terhadap earnings management. Kualitas audit memperkuat hubungan corporate governance yang diproksikan oleh komite audit terhadap kualitas laba yang diprosikan earnings predictability

This study aimed to find effect of corporate governance mechanism on quality profit and quality audit affecting correlation between corporate governance mechanism and quality profit in manufacturer companies registered in Indonesian Stock Exchange from 2008 to 2012. Corporate governance mechanism in this study is proxied by institutional ownership, managerial ownership, proportion of independent board of directors, and audit committee. Quality audit are proxied by earning management and earnings predictability. This study used quality audit as moderator variable and control variable, namely, company size and leverage. The populations of study were manufacture companies registered in Indonesian Stock Exchange, while samples were taken by method of purposive sampling. Total samples of this study were 266 companies to test earnings management and 270 companies to test earnings predictability. Method of analysis used multiple regression analysis. Based on the results of testing which had been conducted, it is concluded that institutional ownership and managerial ownership variables did not affect quality profit, on both earnings management and earnings predictability. Variable proportion of independent board of directors had negative effect on quality profit which is proxied by earnings management, but it did not have effect on earnings predictability. Variable of audit committee did not affect quality profit which is proxied by earnings predictability. Variable of moderator, including quality audit, did not strengthen correlation between corporate governance on quality profit which is proxied by earnings management, but individually quality audit affected earnings management. Quality audit strengthened correlation of corporate governance which is proxied by audit committee on quality profit which is proxied by earnings predictability.

Kata Kunci : Corporate governance, earnings management, earnings predictability, kualitas audit


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