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Analisis pengaruh earnings management terhadap stock return dengan kualitas audit dan efektivitas komite audit sebagai variabel moderasi = The effect of earnings management on stock return with audit quality and the effectiveness of audit committee as moderating variables

Nomor Panggil S61931
Pengarang
Pengarang lain/Kontributor
Subjek
Penerbitan Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2016
Program Studi
 Abstrak
[ ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh earnings management terhadap
stock return dengan kualitas audit dan efektivitas komite audit sebagai variabel
pemoderasi. Earnings Management diukur menggunakan akrual diskresioner dengan
menggunakan model Modified Jones. Stock Return diukur dengan menggunakan
imbal hasil saham kumulatif. Kualitas audit diproksikan dengan variabel dummy Big
4 atau non Big 4 dan efektivitas komite audit diproksikan dengan menggunakan
jumlah rapat yang dilakukan dalam satu tahun. Penelitian ini dilakukan dengan
menggunakan sampel perusahaan manufaktur yang terdaftar pada Bursa Efek
Indonesia untuk periode 2012-2014 dengan menggunakan metode purposive
sampling. Dalam penelitian ini diuji mengenai bagaimana hubungan antara earnings
management dan stock return, dan bagaimana pengaruh kualitas audit dan efektivitas
komite audit terhadap hubungan tersebut. Hasil penelitian ini menunjukkan bahwa
earnings management memiliki hubungan negatif signifikan dengan stock return.
Sedangkan hasil pengujian varibael pemoderasi menunjukkan bahwa kualitas audit
mampu memoderasi hubungan earnings management dan stock return dengan
memperlemah hubungan negatif, begitu pula dengan efektivitas komite audit
memoderasi dengan memperlemah hubungan negatif.;

ABSTRACT This study aimed to analyze the influence of earnings management in stock return
with audit quality and effectiveness audit committee as a moderating variabel.
Earnings management as measured by discretionary accruals estimated using the
cross-sectional Modified Jones model. Audit quality is measured by dummy variabel
audit firm size, Big 4 or non Big 4. Effectiveness audit committee is measured by
number of meeting audit committee in one year. Sampel of this study is
manufacturing companies listed on the Indonesia Stock Exchange in 2012-2014 by
using purposive sampling method. In this study examine how influence of earnings
management on stock return, and how audit quality and effectiveness audit committee
can moderate influence of earnings management on stock return. The result of this
study showed that earnings management negatively affect stock return. Audit quality
and the effectiveness of audit committee can moderate with weaken the relationship
negatively earnings management with stock return.; This study aimed to analyze the influence of earnings management in stock return
with audit quality and effectiveness audit committee as a moderating variabel.
Earnings management as measured by discretionary accruals estimated using the
cross-sectional Modified Jones model. Audit quality is measured by dummy variabel
audit firm size, Big 4 or non Big 4. Effectiveness audit committee is measured by
number of meeting audit committee in one year. Sampel of this study is
manufacturing companies listed on the Indonesia Stock Exchange in 2012-2014 by
using purposive sampling method. In this study examine how influence of earnings
management on stock return, and how audit quality and effectiveness audit committee
can moderate influence of earnings management on stock return. The result of this
study showed that earnings management negatively affect stock return. Audit quality
and the effectiveness of audit committee can moderate with weaken the relationship
negatively earnings management with stock return.; This study aimed to analyze the influence of earnings management in stock return
with audit quality and effectiveness audit committee as a moderating variabel.
Earnings management as measured by discretionary accruals estimated using the
cross-sectional Modified Jones model. Audit quality is measured by dummy variabel
audit firm size, Big 4 or non Big 4. Effectiveness audit committee is measured by
number of meeting audit committee in one year. Sampel of this study is
manufacturing companies listed on the Indonesia Stock Exchange in 2012-2014 by
using purposive sampling method. In this study examine how influence of earnings
management on stock return, and how audit quality and effectiveness audit committee
can moderate influence of earnings management on stock return. The result of this
study showed that earnings management negatively affect stock return. Audit quality
and the effectiveness of audit committee can moderate with weaken the relationship
negatively earnings management with stock return.; This study aimed to analyze the influence of earnings management in stock return
with audit quality and effectiveness audit committee as a moderating variabel.
Earnings management as measured by discretionary accruals estimated using the
cross-sectional Modified Jones model. Audit quality is measured by dummy variabel
audit firm size, Big 4 or non Big 4. Effectiveness audit committee is measured by
number of meeting audit committee in one year. Sampel of this study is
manufacturing companies listed on the Indonesia Stock Exchange in 2012-2014 by
using purposive sampling method. In this study examine how influence of earnings
management on stock return, and how audit quality and effectiveness audit committee
can moderate influence of earnings management on stock return. The result of this
study showed that earnings management negatively affect stock return. Audit quality
and the effectiveness of audit committee can moderate with weaken the relationship
negatively earnings management with stock return., This study aimed to analyze the influence of earnings management in stock return
with audit quality and effectiveness audit committee as a moderating variabel.
Earnings management as measured by discretionary accruals estimated using the
cross-sectional Modified Jones model. Audit quality is measured by dummy variabel
audit firm size, Big 4 or non Big 4. Effectiveness audit committee is measured by
number of meeting audit committee in one year. Sampel of this study is
manufacturing companies listed on the Indonesia Stock Exchange in 2012-2014 by
using purposive sampling method. In this study examine how influence of earnings
management on stock return, and how audit quality and effectiveness audit committee
can moderate influence of earnings management on stock return. The result of this
study showed that earnings management negatively affect stock return. Audit quality
and the effectiveness of audit committee can moderate with weaken the relationship
negatively earnings management with stock return.]
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 Info Lainnya
Naskah Ringkas
Kode Bahasa ind
Sumber Pengatalogan LibUI ind rda
Tipe Konten text
Tipe Media unmediated ; computer
Tipe Carrier volume ; online resource
Deskripsi Fisik xv, 116 pages ; 30 cm.+ appendix
Catatan Bibliografi pages 113-116
Lembaga Pemilik Universitas Indonesia
Lokasi Perpustakaan UI, Lantai 3
  • Ketersediaan
  • Ulasan
  • Sampul
Nomor Panggil No. Barkod Ketersediaan
S61931 14-17-657876485 TERSEDIA
Ulasan:
Tidak ada ulasan pada koleksi ini: 20421720
[ ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh earnings management terhadap
stock return dengan kualitas audit dan efektivitas komite audit sebagai variabel
pemoderasi. Earnings Management diukur menggunakan akrual diskresioner dengan
menggunakan model Modified Jones. Stock Return diukur dengan menggunakan
imbal hasil saham kumulatif. Kualitas audit diproksikan dengan variabel dummy Big
4 atau non Big 4 dan efektivitas komite audit diproksikan dengan menggunakan
jumlah rapat yang dilakukan dalam satu tahun. Penelitian ini dilakukan dengan
menggunakan sampel perusahaan manufaktur yang terdaftar pada Bursa Efek
Indonesia untuk periode 2012-2014 dengan menggunakan metode purposive
sampling. Dalam penelitian ini diuji mengenai bagaimana hubungan antara earnings
management dan stock return, dan bagaimana pengaruh kualitas audit dan efektivitas
komite audit terhadap hubungan tersebut. Hasil penelitian ini menunjukkan bahwa
earnings management memiliki hubungan negatif signifikan dengan stock return.
Sedangkan hasil pengujian varibael pemoderasi menunjukkan bahwa kualitas audit
mampu memoderasi hubungan earnings management dan stock return dengan
memperlemah hubungan negatif, begitu pula dengan efektivitas komite audit
memoderasi dengan memperlemah hubungan negatif.;

ABSTRACT This study aimed to analyze the influence of earnings management in stock return
with audit quality and effectiveness audit committee as a moderating variabel.
Earnings management as measured by discretionary accruals estimated using the
cross-sectional Modified Jones model. Audit quality is measured by dummy variabel
audit firm size, Big 4 or non Big 4. Effectiveness audit committee is measured by
number of meeting audit committee in one year. Sampel of this study is
manufacturing companies listed on the Indonesia Stock Exchange in 2012-2014 by
using purposive sampling method. In this study examine how influence of earnings
management on stock return, and how audit quality and effectiveness audit committee
can moderate influence of earnings management on stock return. The result of this
study showed that earnings management negatively affect stock return. Audit quality
and the effectiveness of audit committee can moderate with weaken the relationship
negatively earnings management with stock return.; This study aimed to analyze the influence of earnings management in stock return
with audit quality and effectiveness audit committee as a moderating variabel.
Earnings management as measured by discretionary accruals estimated using the
cross-sectional Modified Jones model. Audit quality is measured by dummy variabel
audit firm size, Big 4 or non Big 4. Effectiveness audit committee is measured by
number of meeting audit committee in one year. Sampel of this study is
manufacturing companies listed on the Indonesia Stock Exchange in 2012-2014 by
using purposive sampling method. In this study examine how influence of earnings
management on stock return, and how audit quality and effectiveness audit committee
can moderate influence of earnings management on stock return. The result of this
study showed that earnings management negatively affect stock return. Audit quality
and the effectiveness of audit committee can moderate with weaken the relationship
negatively earnings management with stock return.; This study aimed to analyze the influence of earnings management in stock return
with audit quality and effectiveness audit committee as a moderating variabel.
Earnings management as measured by discretionary accruals estimated using the
cross-sectional Modified Jones model. Audit quality is measured by dummy variabel
audit firm size, Big 4 or non Big 4. Effectiveness audit committee is measured by
number of meeting audit committee in one year. Sampel of this study is
manufacturing companies listed on the Indonesia Stock Exchange in 2012-2014 by
using purposive sampling method. In this study examine how influence of earnings
management on stock return, and how audit quality and effectiveness audit committee
can moderate influence of earnings management on stock return. The result of this
study showed that earnings management negatively affect stock return. Audit quality
and the effectiveness of audit committee can moderate with weaken the relationship
negatively earnings management with stock return.; This study aimed to analyze the influence of earnings management in stock return
with audit quality and effectiveness audit committee as a moderating variabel.
Earnings management as measured by discretionary accruals estimated using the
cross-sectional Modified Jones model. Audit quality is measured by dummy variabel
audit firm size, Big 4 or non Big 4. Effectiveness audit committee is measured by
number of meeting audit committee in one year. Sampel of this study is
manufacturing companies listed on the Indonesia Stock Exchange in 2012-2014 by
using purposive sampling method. In this study examine how influence of earnings
management on stock return, and how audit quality and effectiveness audit committee
can moderate influence of earnings management on stock return. The result of this
study showed that earnings management negatively affect stock return. Audit quality
and the effectiveness of audit committee can moderate with weaken the relationship
negatively earnings management with stock return., This study aimed to analyze the influence of earnings management in stock return
with audit quality and effectiveness audit committee as a moderating variabel.
Earnings management as measured by discretionary accruals estimated using the
cross-sectional Modified Jones model. Audit quality is measured by dummy variabel
audit firm size, Big 4 or non Big 4. Effectiveness audit committee is measured by
number of meeting audit committee in one year. Sampel of this study is
manufacturing companies listed on the Indonesia Stock Exchange in 2012-2014 by
using purposive sampling method. In this study examine how influence of earnings
management on stock return, and how audit quality and effectiveness audit committee
can moderate influence of earnings management on stock return. The result of this
study showed that earnings management negatively affect stock return. Audit quality
and the effectiveness of audit committee can moderate with weaken the relationship
negatively earnings management with stock return.]