Pengaruh Kualitas Auditor dan Ukuran Komite Audit terhadap Manajemen Laba Studi Empiris pada Perusahaan Manufaktur yang Terdaftar Dibursa Efek Indonesia Tahun 2009-2011

Abstract

This study aims to demonstrate the influence of the quality of auditors and audit committee size on earnings management in manufacturing companies. This study population, 127 manufacturing companies, with access to the data audited financial statements and annual reports through the website www.idx.co.id. The sampling method used is purposive sampling method, so the company obtained 18 samples for the 3 years of observation (2009-2011) with 54 units of analysis. Data analysis methods used were logistic regression method. Modified Jones model is used to calculate the discretionary accruals (a proxy of earnings management). These results indicate that the quality auditor with the auditor spesilais industry has a negative effect and insignificantly influence earnings management, quality auditor with the KAP big four have a positive and insignificantly influence earnings management and audit committee size with audit committee is negative and significantly influence earnings management.