Apakah Penetapan Kantor Akuntan Publik Dipengaruhi oleh Kepemilikan Perusahaan dan Manajemen Laba?
Keywords:
Kepemilikan Perusahaan, Manajemen Laba, Kantor Akuntan Publik
Abstract
This study aims to analyze the effect of company ownership and earnings management on the establishment of a public accounting firm in property & real estate companies listed on the Indonesia Stock Exchange. The population of this study were 187 property & real estate companies for the period 2016-2018. The samples were selected based on purposive sampling criteria with a quantitative method with a descriptive approach. Based on the purposive sampling method, obtained a sample of 42 companies with a total unit of analysis of 126 data obtained from 3 years of observation. This study uses secondary data obtained from financial statement data and annual reports of publicly traded companies listed on the Indonesia Stock Exchange. By using logistic regression analysis as research data analysis, it is found that company ownership and earnings management have a negative and insignificant effect on the determination of the Public Accountant Firm.
References
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Jensen, M. d. (1976). Theory of the firm: managerial behavior, agency costs and ownership structure. Journal of Financial Economics , 305-360.
Klein, A. (2002). Audit Committee, Board of Director Characteristics and Earnings Management. Journal of Accounting and Economics , 375-400.
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Scot, W. (1997). Financial Accounting Theory. Prentice-Hall .
Tendeloo, B. a. (2008). Earnings Management and Audit Quality in Europe: Evidence from The Private Client Segment Market. European Accounting Research , 447-469.
Teoh, S. W. (1998). Earnings Management and The Underperformance of Seasoned Equity Offerings. Journal of Financial Economics , 63-99.
Tirta Luhur Pambudi, I. G. (2013). Pengaruh Kepemilikan Perusahaan Dan Manajemen Laba Terhadap Tipe Auditor Dan Audit Fees Pada Perusahaan Manufaktur Di Bursa Efek Indonesia. Diponegoro Journal Of Accounting .
Victoria, L., & Effendi, B. (2020). Pengaruh Reputasi KAP Terhadap Reaksi Investor Melalui Pergantian KAP Secara Voluntary Pada Perusahaan Indeks LQ 45 yang Terdaftar di Bursa Efek Indonesia. STATERA: Jurnal Akuntansi Dan Keuangan, 2(1), 45-64. https://doi.org/10.33510/statera.2020.2.1.45-64.
Wang, Q. W. (2008). State Ownership, Institutional Environment and Auditor choice: Evidence from China. Journal of Accounting and Economics .
www.idx.co.id
Xie, B. D. (2003). Earnings Management and Corporate Governance: The Roles of The Board and The Audit Committee. Journal of Corporate Finance , 295-316.
Antonia, E. (2008). Analisis Pengaruh Reputasi Auditor, Proporsi Dewan Komisaris Independen, Leverage, Kepemilikan Manajerial dan Proporsi Komite Audit Independen terhadap Manajemen Laba (Studi pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2004 – 2006). Tesis, Universitas Diponegoro Semarang .
Aprilia, Rosella & Effendi, Bahtiar. (2019). Pengaruh Pergantian Manajemen, Kepemilikan Publik dan Financial Distress terhadap Auditor Switching. STATERA: Jurnal Akuntansi dan Keuangan, 1(1), 61-75.
Chaney, P. F. (2010). The Quality of Accounting Information in Politically Connected Firms. Journal of Accounting and Economics, 58-76.
Effendi, Bahtiar. (2018). Pengaruh Ukuran Perusahaan dan Ukuran KAP terhadap Audit Delay. At Negotium Procuratio: Jurnal Bisnis dan Manajemen, 4(1), 1-11.
Effendi, Bahtiar. (2019). Kualitas Audit, Kondisi Keuangan, Ukuran Perusahaan dan Penerimaan Opini Audit Going Concern. Owner: Jurnal Riset dan Akuntansi, 3(1), 9- 15.
Effendi, Bahtiar. (2019). Profitabilitas, Solvabilitas dan Audit Delay Pada Perusahaan Consumer Goods yang Terdaftar di BEI. Owner: Jurnal Riset dan Akuntansi, 2(2), 100-108.
Effendi, B. (2019). Komite Audit, Profitabilitas, Solvabilitas, dan Ketepatan Waktu Pelaporan Keuangan Perusahaan Manufaktur-Sektor Logam. Business Innovation and Entrepreneurship Journal, 1(3), 149-157.
Effendi, Bahtiar. (2019). Kondisi Keuangan, Opinion Shopping dan Opini Audit Going Concern Pada Perusahaan Pertambangan yang Terdaftar di BEI. STATERA: Jurnal Akuntansi dan Keuangan, 1(1), 34-46.
Effendi, B. (2019). Role Conflict, Role Ambiguity, Independensi dan Kinerja Auditor. STATERA: Jurnal Akuntansi dan Keuangan, 1(2), 155-166.
Effendi, B. (2020). Manajemen Laba: Kontribusi Profitabilitas, Ukuran Perusahaan, dan Leverage Pada Perusahaan Tekstil dan Garmen yang Terdaftar di Bursa Efek Indonesia. STATERA: Jurnal Akuntansi Dan Keuangan, 2(2), 159-166. https://doi.org/10.33510/statera.2020.2.2.159-166.
Effendi, B. (2020). Urgensi Audit Delay: Antara Total Asset, Profitabiltas dan Fee Audit Pada Perusahaan Industri Manufaktur yang Terdaftar di Bursa Efek Indonesia. BIEJ, 2(2), pp. 83-90.
Effendi, B. (2020). The Effect of Company Characteristics on the Extent of Sustainability Report Disclosures. Proceedings of The First International Conference on Global Innovation and Trends in Economy, 57 – 64. https://doi.org/10.4108/eai.7-11-2019.2295237.
Effendi, B. (2020). Profesional Fee, Pergantian Chief Executive Officer (Ceo), Financial Distress dan Real Earnings Management. Jurnal Ilmiah Akuntansi Dan Bisnis, 4(2), 105. https://doi.org/10.38043/jiab.v4i2.2 302.
Effendi, Bahtiar. (2021). The Impact of Environmental Performance on Firm Value: Evidence from Indonesia. Advances in Economics, Business and Management Research, volume 173. Proceedings of the 7th Regional Accounting Conference (KRA 2020), https://doi.org/10.2991/aebmr.k.210416.021.
Effendi, B. (2021). Pengaruh Penerapan Akuntansi Manajemen Lingkungan Terhadap Nilai Perusahaan di Indonesia : (Studi Empiris Perusahaan Manufaktur di Jawa Barat). Owner : Riset Dan Jurnal Akuntansi, 5(1), 72-82. https://doi.org/10.33395/owner.v5i1.331.
Eisenhardt, K. (1989). Agency Theory: An Assesment and Review. Academy of Management Review , 57-74.
Ghosh, S. (2011). Firm Ownership Type, Earnings Management and Auditor Relationships: Evidence from India. Managerial Auditing Journal, 350-369.
Healy, P. (1985). The Effect of Bonus Schemes on Accounting Decisions.
Jensen, M. d. (1976). Theory of the firm: managerial behavior, agency costs and ownership structure. Journal of Financial Economics , 305-360.
Klein, A. (2002). Audit Committee, Board of Director Characteristics and Earnings Management. Journal of Accounting and Economics , 375-400.
McNichols, M. d. (1988). Evidence of Earnings Management from The Provision of Bad Debts.
Scot, W. (1997). Financial Accounting Theory. Prentice-Hall .
Tendeloo, B. a. (2008). Earnings Management and Audit Quality in Europe: Evidence from The Private Client Segment Market. European Accounting Research , 447-469.
Teoh, S. W. (1998). Earnings Management and The Underperformance of Seasoned Equity Offerings. Journal of Financial Economics , 63-99.
Tirta Luhur Pambudi, I. G. (2013). Pengaruh Kepemilikan Perusahaan Dan Manajemen Laba Terhadap Tipe Auditor Dan Audit Fees Pada Perusahaan Manufaktur Di Bursa Efek Indonesia. Diponegoro Journal Of Accounting .
Victoria, L., & Effendi, B. (2020). Pengaruh Reputasi KAP Terhadap Reaksi Investor Melalui Pergantian KAP Secara Voluntary Pada Perusahaan Indeks LQ 45 yang Terdaftar di Bursa Efek Indonesia. STATERA: Jurnal Akuntansi Dan Keuangan, 2(1), 45-64. https://doi.org/10.33510/statera.2020.2.1.45-64.
Wang, Q. W. (2008). State Ownership, Institutional Environment and Auditor choice: Evidence from China. Journal of Accounting and Economics .
www.idx.co.id
Xie, B. D. (2003). Earnings Management and Corporate Governance: The Roles of The Board and The Audit Committee. Journal of Corporate Finance , 295-316.
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Published
2021-04-15
How to Cite
Effendi, B. (2021). Apakah Penetapan Kantor Akuntan Publik Dipengaruhi oleh Kepemilikan Perusahaan dan Manajemen Laba?. STATERA: Jurnal Akuntansi Dan Keuangan, 3(1), 51-64. https://doi.org/10.33510/statera.2021.3.1.51-64
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