Pengaruh Kualitas Audit dan Auditor Switching Terhadap Manajemen Laba

Felita Icasia Hadi; Sherly Tifani

doi:10.32639/jiak.v9i2.408

Felita Icasia Hadi Universitas Trisakti
Sherly Tifani Universitas Trisakti

DOI: https://doi.org/10.32639/jiak.v9i2.408

Keywords: Audit Quality, Earnings Management, Audit Fee, Auditor Switching

Abstract

The purpose of this study is to examine the effect of audit quality and auditor switching on earnings management with the audit fee as the intervening variable. Data in this study is secondary data derived from the annual report of listed companies in Indonesia Stock Exchange in 2016-2018. There are 117 samples and the method used for sampling is purposive sampling. The hypothesis in this study was tested using multiple regression. The result of this study showed that audit quality positively influences fee audit but not significant, auditor switching negatively influence fee audit, audit quality influence earnings management with negative direction, auditor switching positively influence earnings management but not significant, fee audit negatively influence earnings management but not significant, and there is no influence of intervening variable in the relationship between audit quality and auditor switching on earnings management.

Downloads

Download data is not yet available.

References

Christiani, I., & Nugrahanti, Y. W. (2014). Pengaruh Kualitas Audit Terhadap Manajemen Laba. Jurnal Akuntansi Dan Keuangan, 16(1), 52–62. https://doi.org/10.9744/jak.16.1.52-62

Diandika, K. H., & Badera, I. D. N. (2017). Financial Distress sebagai Pemoderasi Pengaruh Fee Audit pada Auditor Switching. E-Jurnal Akuntansi, 246-275., 18(1), 246–275.

Febriyanti, A., Sawarjuwono, T., & Pratama, B. A. (2014). Manajemen Laba: Pro-Kontra Pemaknaan antara Kreditur dan Debitur dalam Proses Pembiayaan Kredit. Jurnal Manajemen dan Kewirausahaan, 16(1), 55-68.

Hartadi, B. (2012). Pengaruh Fee Audit, Rotasi Kap, Dan Reputasi Auditor Terhadap Kualitas Audit Di Bursa Efek Indonesia. EKUITAS (Jurnal Ekonomi Dan Keuangan), 16(1), 84-104. https://doi.org/10.24034/j25485024.y2012.v16.i1.2315

Hestanto (2018) .Kualitas Audit dan Fee Audit. Diakses dari https://www.hestanto.web.id/kualitas-audit-dan-fee-audit/

KeulSM. (2013). Berapa Lama KAP Tertentu Boleh Mengaudit sebuah Organisasi secara Berturut-turut?. Diakses dari https://keuanganlsm.com/berapa-lama-kap-tertentu-boleh-mengaudit-sebuah- organisasi-secara-berturut-turut/

Nicho. (2017). Penjelasan Teori Keagenan : Masalah dan Cara Mengatasinya. Diakses dari http://nichonotes.blogspot.com/2017/12/teori- keagenan-agency-theory.html

Pratitis, Y. T. (2012). Auditor Switching: Analisis Berdasar Ukuran KAP, Ukuran Klien dan Financial Distress. Accounting Analysis Journal, 1(1).

Putri, K. D. C., & Rasmini, N. K. (2016). Fee Audit Sebagai Pemoderasi Pengaruh Auditor Switching Pada Kualitas Audit. E-Jurnal Akuntansi, 16(3), 2017-2043.

Riadi, Muchlisin. (2018). Pengertian, Indikator dan Pengukuran Kualitas Audit. Diakses dari https://www.kajianpustaka.com/2018/03/pengertian-indikator-dan-pengukuran-kualitas audit.html

Sihotang, R. M. E. (2014). Faktor-Faktor yang Mempengaruhi Auditor switching. Diakses dari https://www.neliti.com/id/publications/251446/faktor-faktor-yang- mempengaruhi-auditor-switching

Widarti, W. (2017). Fee Audit Sebagai Mediasi Pengaruh Kualitas Audit Terhadap Manajemen Laba (Analisis Jalur). Jurnal Akuntansi, 5(1), 57 - 70. Retrieved from http://jurnalfe.ustjogja.ac.id/index.php/akuntansi/article/view/251