FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA DAN DAMPAKNYA TERHADAP KOEFISIEN RESPON LABA
DOI:
https://doi.org/10.32897/jsikap.v1i1.42Keywords:
Ukuran KAP, Audit Tenure, Manajemen Laba, Earnings Response CoefficientsAbstract
Penelitian ini dilatarbelakangi oleh suatu pandangan bahwa manajemen perusahaan yang bersifat oportunistik cenderung untuk melakukan manipulasi terhadap kinerjanya dengan melakukan manajemen laba sehingga akan menimbulkan konflik kepentingan dan asimetri informasi yang nantinya akan berdampak terhadap reaksi pasar. Penelitian ini bertujuan untuk menguji pengaruh ukuran kantor akuntan publik dan masa perikatan audit terhadap manajemen laba dan implikasinya terhadap koefisien respon laba. Metode yang digunakan dalam penelitian ini menggunakan metode deskriptif dan verifikatif. Adapun teknik pengambilan sampel yang digunakan adalah teknik purposive sampling, sehingga diperoleh sampel dalam penelitian ini berjumlah 88 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2011-2016. Hasil penelitian menunjukkan bahwa ukuran kantor akuntan publik berpengaruh negatif secara signifikan terhadap manajemen laba, masa perikatan audit berpengaruh secara negatif signifikan terhadap manajemen laba, manajemen laba berpengaruh secara negatif signifikan terhadap koefisien respon laba, ukuran kantor akuntan publik berpengaruh positif secara signifikan terhadap koefisien respon laba sedangkan masa perikatan audit berpengaruh negatif secara signifikan terhadap koefisien respon laba.
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