The Effect of KAP Size, Audit Tenure, Auditor Specialization and Audit Capacity Stress of Earnings Management (Case Study of Manufacture Companies Listed on Indonesia Stock Exchange on 2015-2017)
Penelitian ini bertujuan untuk menguji pengaruh ukuran KAP, audit tenure, spesialisasi auditor serta audit capacity stress terhadap manajemen laba. Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2015-2017 yang terdiri dari 274 sampel. Teknik analisis yang digunakan yaitu analisis regresi berganda. Hasil penelitian ini menunjukkan spesialisasi auditor memiliki pengaruh negatif terhadap manajemen laba. Sedangkan ukuran KAP, audit tenure, dan audit capacity stress tidak berpengaruh terhadap manajemen laba.
This study aims to provide evidence related to the effect KAP size, audit tenure, auditor specialization and audit capacity stress on earnings management. The research uses 274 samples which consist of manufacture companies listed on Indonesia Stock Exchange on 2015-2017. The data analysis technique used in this study is multiple regression analysis. The result of hypothesis test indicates that auditor specialization has a negative influence on earnings management. Meanwhile, KAP size, audit tenure and audit capacity stress have no effect on earnings management.