ii PENGARUH KOMITE AUDIT, PROFITABILITAS, REPUTASI AUDITOR, STRUKTUR KEPEMILIKAN DAN KUALITAS LABA
TERHADAP EARNINGS MANAGEMENT PADA PERUSAHAAN YANG LISTING DI BURSA EFEK INDONESIA (BEI)
ABSTRAK
Tujuan penelitian ini adalah untuk mengetahui apakah komite audit, profitabilitas, reputasi auditor, struktur kepemilikan dan kualitas laba berpengaruh terhadap earnings management baik simultan maupun parsial pada perusahaan yang listing di Bursa Efek Indonesia (BEI). Populasi penelitian ini yaitu sebanyak
125 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia sejak tahun
2011-2013. Sampel dipilih dengan menggunakan metode purposive sampling
berjumlah 31 perusahaan. Data diolah menggunakan metode uji statistik regresi
linier berganda. Hasil penelitian ini membuktikan variable komite audit, profitabilitas, reputasi auditor, struktur kepemilikan dan kualitas laba secara simultan berpengaruh terhadap manajemen laba. Hasil pengujian hipotesis parsial, dapat dibuktikan bahwa hanya variabel reputasi auditor yang berpengaruh terhadap manajemen laba, sedangkan komite audit, profitabilitas, struktur kepemilikan dan kualitas laba tidak berpengaruh.
iii EFFECT OF THE AUDIT COMMITTEE, PROFITABILITY, AUDITOR
REPUTATION, OWNERSHIP STRUCTURE AND QUALITY PROFIT OF EARNINGS MANAGEMENT IN THE
COMPANY LISTING IN INDONESIA STOCK EXCHANGE (IDX)
ABSTRACT
The purpose of this study was to determine whether the audit committee, profitability, auditor reputation, ownership structure and earnings quality earnings management influence on both simultaneously and partially on companies listed in the Indonesia Stock Exchange (BEI). The study population as many as 125 companies listed in the Indonesia Stock Exchange since 2011-2013. Samples were selected using purposive sampling method amounted to 31 companies. The data is processed using multiple linear regression test. Results of this study demonstrate the audit committee variables, profitability, auditor reputation, ownership structure and earnings quality simultaneously affect the earnings management. Partial results of hypothesis testing, it can be proven that the only variables that affect the auditor's reputation earnings management, whereas the audit committee, profitability, ownership structure and earnings quality have no effect.
