KUALITAS AUDIT DAN KUALITAS LABA: PENDEKATAN TEORI AGENSI DALAM KONTEKS PASAR MODAL
DOI:
https://doi.org/10.60023/6j7m2c18Keywords:
Stewardship, Teori Agensi, Kualitas Audit, Kualitas Laba, Reputation ModelAbstract
Penelitian ini bertujuan untuk mengetahui apakah proteksi investor yang rendah meningkatkan perilaku manipulasi terhadap laba, dan apakah kualitas audit mampu mengurangi perilaku manipulatif tersebut. Motivasi dari penelitian ini adalah penelitian yang dilakukan sebelumnya terkait manipulasi laba dimana diduga cacat metodologi. Penelitian tersebut menyatakan bahwa manajer dengan kemampuan manajerial baik cenderung mengurangi manipulasi laba (Kumar & Goswami, 2024). Akan tetapi penelitiannya dilakukan di US yang terkenal dengan proteksi investor yang tinggi (Weerathunga et al., 2020). Dengan kata lain, belum jelas apakah penurunan manipulasi laba disebabkan oleh manajer dengan kemampuan manajerial tinggi atau disebabkan oleh negara dengan proteksi investor tinggi (negara dengan kemampuan mendeteksi perilaku manipulasi yang baik). Metoda yang digunakan dalam penelitian ini adalah kuantitatif dimana mengamati pola data pada laporan keuangan perusahaan yang terdaftar di bursa efek indonesia selama perioda 2021-2023. Metoda pemilihan sampel adalah purposive sampling. Sampel yang digunakan dalam penelitian ini adalah 15 perusahaan dengan tahun pengamatan 2021-2023.Teknik analisis yang digunakan adalah regresi linear dan uji beda. Hasil pengujian menunjukkan bahwa perilaku manipulasi di indonesia (proteksi investor rendah) tinggi dan perilaku manipulasi ini dapat dikurangi oleh kualitas audit yang baik. Temuan ini diharapkan dapat berkontribusi terhadap literatur akuntansi dengan menegaskan pentingnya kualitas audit dalam meningkatkan kualitas laba.
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