Pengaruh Komite Audit, Profitabilitas, Reputasi Auditor, Struktur Kepemilikan Dan Kualitas Laba Terhadap Earnings Management Pada Perusahaan Yang Listing Di Bursa Efek Indonesia (Bei)

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.

Kata kunci

: Komite Audit, Profitabilitas, Reputasi Auditor, Struktur
Kepemilikan dan Kualitas Laba, Earnings Management

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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.

Keywords : Audit Committee, Profitability, Reputation Auditor, Ownership
Structure and Earnings Quality, Earnings Management

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