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PENGARUH KOMITE AUDIT, REPUTASI AUDITOR, DAN
STRUKTUR KEPEMILIKAN TERHADAP PERATAAN LABA
SKRIPSI
RIZQY AMALIA 1510112100
PROGRAM SARJANA
FAKULTAS EKONOMI DAN BISNIS
UNIVERSITAS PEMBANGUNAN NASIONAL”VETERAN” JAKARTA
2019
PENGARUH KOMITE AUDIT, REPUTASI AUDITOR, DAN
STRUKTUR KEPEMILIKAN TERHADAP PERATAAN LABA
SKRIPSI
Diajukan Sebagai Salah Satu Syarat Untuk Memperoleh Gelar
Sarjana Akuntansi
RIZQY AMALIA 1510112100
PROGRAM SARJANA
FAKULTAS EKONOMI DAN BISNIS
UNIVERSITAS PEMBANGUNAN NASIONAL”VETERAN” JAKARTA
2019
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The Effect of Audit Commitee, Auditor Reputation, and Ownership Structure
on Income Smoothing
By
Rizqy Amalia
Abstract
This research is quantitative research that aims to determine the effect of the
audit committee, auditor reputation, and institutional ownership structure on
income smoothing. This research was conducted on all manufacturing companies
in the Indonesia Stock Exchange for the period 2015-2017. The number of
samples used was 52 companies from a population of 154 companies through a
purposive sampling method. The analysis technique in this study used multiple
linear regression analysis techniques with the SPSS 25 program and a
significance level of 5%. The results of this study indicate that: (1) the audit
committee has a non-significant effect on income smoothing, (2) the auditor's
reputation has a significant positive effect on income smoothing, (3) the
institutional ownership structure has an insignificant influence on income
smoothing
Keywords: audit commitee, auditor reputation, institutional ownership structure,
income smoothing
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Pengaruh Komite Audit, Reputasi Auditor, dan Struktur kepemilikan
Terhadap Perataan Laba
Oleh
Rizqy Amalia
Abstrak
Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk mengetahui
pengaruh komite audit, reputasi auditor, dan struktur kepemilikan institusional
terhadap perataan laba. Penelitian ini dilakukan pada seluruh perusahaan
manufaktur di Bursa Efek Indonesia periode 2015-2017. Jumlah sampel yang
digunakan sebanyak 52 perusahaan dari populasi yang berjumlah 154
perusahaan melalui metode purposive sampling. Teknik analisis dalam penelitian
ini menggunakan teknik analisis regresi linear berganda dengan program SPSS 25
dan tingkat signifikansi 5%. Hasil penelitian ini menunjukkan bahwa: (1) komite
audit memiliki pengaruh tidak signifikan terhadap perataan laba, (2) reputasi
auditor memiliki pengaruh signifikan positif terhadap perataan laba, (3) struktur
kepemilikan institusional memiliki pengaruh tidak signiffikan terhadap perataan
laba
Kata kunci : komite audit, reputasi auditor, struktur kepemilikan institusional,
perataan laba
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PRAKATA
Puji dan syukur saya panjatkan kepada Tuhan Yang Maha Esa karena atas
berkat-Nya, saya dapat menyelesaikan skripsi yang berjudul “Pengaruh Komite
Audit, Reputasi Auditor, dan Struktur Kepemilikan Terhadap Perataan Laba”
ini sebagai salah satu persyaratan untuk meraih gelar Sarjana Ekonomi Jurusan
Akuntansi pada Fakultas Ekonomi dan Bisnis Universitas Pembangunan Nasional
“Veteran”.
Terima kasih juga penulis ucapkan kepada Bapak Dr. Prasetyo Hadi, S.E.,
M.M. selaku Dekan Fakultas Ekonomi dan Bisnis UPN “Veteran” Jakarta, Bapak
Danang Mintoyuwono, SE, M.Ak selaku Ketua Program Studi S1 Akuntansi, Ibu
Yoyoh Guritno S.E, Ak, M.Si selaku pembimbing pertama dan Bapak Munasiron
Miftah, MM selaku pembimbing kedua yang telah meluangkan waktu dalam
membimbing saya selama pembuatan skripsi. Terima kasih kepada Bapak Wisnu
Julianto S.E., MM selaku dosen pembimbing akademik yang membimbing,
memberikan dukungan, semangat, saran dan kritik kepada saya.
Disamping itu saya mengucapkan terima kasih kepada kedua orang tua tercinta
saya, Bapak Saronih dan Ibu Elis (Almh) yang telah membesarkan, mendoakan, serta
mendukung saya dengan penuh kasih dan sayang, serta kedua kakak saya yang
menyemangati saya selama ini
Tak lupa penulis ucapkan terima kasih teman saya Nurhayati, Eren, Chani,
Ames, Dini, Peje, dan Zahrah yang membantu dan menyemangati saya dari semester
1 sampai saya dapat menyelesaikan skripsi saya. Terima kasih juga untuk seluruh
teman-teman seperjuangan Akuntansi S1 2015 yang tidak bisa saya sebutkan satu per
satu.
Jakarta, 16 Januari 2019
Rizqy Amalia
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DAFTAR ISI
HALAMAN SAMPUL ........................................................................................... i
HALAMAN JUDUL ............................................................................................. ii
PERNYATAAN ORISINALITAS ...................................................................... iii
PERNYATAAN PERSETUJUAN PUBLIKASI ............................................... iv
LEMBAR PENGESAHAN ................................................................................... v
ABSTRACT .......................................................................................................... vi
ABSTRAK ........................................................................................................... vii
BERITA ACARA UJIAN SKRIPSI ................................................................. viii
PRAKATA ............................................................................................................ ix
DAFTAR ISI ........................................................................................................... x
DAFTAR TABEL ............................................................................................... xii
DAFTAR GAMBAR .......................................................................................... xiii
DAFTAR LAMPIRAN ...................................................................................... xiv
PERNYATAAN ORISINALITAS .......................... Error! Bookmark not defined.
PERNYATAAN PERSETUJUAN PUBLIKASI SKRIPSI Error! Bookmark not
defined.
DAFTAR ISI ........................................................................................................... x
DAFTAR TABEL .............................................................................................. xiii
DAFTAR GAMBAR .......................................................................................... xiv
DAFTAR LAMPIRAN ........................................................................................ xv
BAB I PENDAHULUAN ................................................................................. 1
1.1 Latar Belakang ............................................................................................... 1
1.2 Rumusan Masalah ......................................................................................... 5
1.3 Tujuan Penelitian ........................................................................................... 5
1.4 Manfaat Penelitian ........................................................................................ 5
BAB II TINJAUAN PUSTAKA ......................................................................... 7
2.1 Landasan Teori .............................................................................................. 7
2.1.1 Teori Agensi................................................................................................... 7
2.1.2 Possitive Accounting Theory ....................................................................... 9
2.1.3 Manajemen Laba .......................................................................................... 10
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2.1.2.1 Motivasi Manajemen Laba .......................................................................... 11
2.1.2.2 Pola Manajemen Laba ................................................................................. 12
2.1.2.3 Teknik Manajemen Laba ............................................................................. 12
2.1.3 Perataan Laba ................................................................................................ 13
2.1.3.1 Motivasi Perataan Laba ................................................................................ 14
2.1.3.2 Jenis – Jenis Perataan Laba ......................................................................... 15
2.1.3.3 Jenis-Jenis Perhitungan Perataan Laba ...................................................... 16
2.1.3.4 Faktor – faktor yang Mempengaruhi Perataan Laba ................................ 17
2.1.4. Komite Audit ................................................................................................. 19
2.1.4.1 Peran dan Tanggung Jawab Komite Audit ................................................ 20
2.1.5 Reputasi Auditor ........................................................................................... 22
2.1.6 Sruktur Kepemilikan .................................................................................... 23
2.1.6.1 Struktur Kepemilikan Institusional ............................................................. 24
2.2 Model Penelitian Empiris ............................................................................ 25
2.3 Hipotesis ......................................................................................................... 28
BAB III METODE PENELITIAN .................................................................... 29
3.1 Definisi Operasional dan Pengukuran Variabel ........................................ 29
3.2 Penentuan Populasi dan Sampel ................................................................. 32
3.2.1 Populasi .......................................................................................................... 32
3.2.2 Sampel ............................................................................................................ 33
3.3 Teknik Pengumpulan Data .......................................................................... 33
3.3.1 Jenis Data ....................................................................................................... 33
3.3.2 Sumber Data .................................................................................................. 34
3.3.3 Pengumpulan Data ........................................................................................ 34
3.4 Teknik Analisis Data .................................................................................... 34
3.4.1 Teknik Analisis ............................................................................................. 34
3.4.1.1 Uji Asumsi Klasik ......................................................................................... 34
3.4.1.2 Statistik Deskriptif Data ............................................................................... 36
3.4.2 Uji Hipotesis .................................................................................................. 36
3.4.2.1 Uji R2 .............................................................................................................. 36
3.4.3 Model Regresi ............................................................................................... 37
BAB IV HASIL DAN PEMBAHASAN ............................................................. 39
4.1 Hasil Penelitian ............................................................................................. 39
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4.1.1 Deskripsi Objek Penelitian .......................................................................... 39
4.1.2 Deskripsi Data Penelitian ............................................................................ 41
4.1.2.1 Variabel Perataan Laba ................................................................................ 42
4.1.2.2 Variabel Komite Audit ................................................................................. 45
4.1.2.3 Variabel Reputasi Auditor ........................................................................... 48
4.1.2.4 Variabel Struktur Kepemilikan Institusional ............................................. 51
4.1.3 Uji Kualitas Data ........................................................................................... 54
4.1.3.1 Uji Asumsi Klasik ......................................................................................... 54
4.1.3.1.1 Uji Normalitas ............................................................................................... 55
4.1.3.1.2 Uji Multikolonieritas .................................................................................... 56
4.1.3.1.3 Uji Autokorelasi ............................................................................................ 57
4.1.3.1.4 Uji Heteroskedastisitas ................................................................................. 57
4.1.3.2 Analisis Statistik Deskriptif ......................................................................... 58
4.1.4 Uji Hipotesis .................................................................................................. 60
4.1.4.1 Uji Koefisien Determinasi (R2) ................................................................... 60
4.1.4.2 Uji t ................................................................................................................. 61
4.1.4.3 Model Regresi Berganda .............................................................................. 62
4.2 Pembahasan ................................................................................................... 64
4.2.1 Pengaruh Komite Audit terhadap Perataan Laba ...................................... 64
4.2.1 Pengaruh Reputasi Auditor terhadap Perataan Laba ................................ 65
4.2.1 Pengaruh Stuktur Kepemilikan Institusional terhadap Perataan Laba ... 66
BAB V SIMPULAN DAN SARAN ................................................................... 67
5.1 Simpulan ......................................................................................................... 67
5.2 Keterbatasan Penelitian ................................................................................. 67
5.3 Saran ........................................................................................................ 68
DAFTAR PUSTAKA ........................................................................................... 69
RIWAYAT HIDUP .............................................................................................. 73
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DAFTAR TABEL
Tabel 1. Seleksi Sampel Berdasarkan Kriteria ...................................................... 39
Tabel 2. Daftar Perusahaan Sampel ...................................................................... 40
Tabel 3. Frekuensi Data Perataan Laba................................................................. 42
Tabel 4. Daftar Perataan Laba ............................................................................... 43
Tabel 5. Frekuensi Data Komite Audit ................................................................. 45
Tabel 6. Daftar Komite Audit Independen ............................................................ 46
Tabel 7. Frekuensi Data Reputasi Auditor ............................................................ 49
Tabel 8. Data Reputasi Auditor ............................................................................. 49
Tabel 9. Data Struktur Kepemilikan Institusional................................................. 52
Tabel 10. Hasil Uji Kolmogorov-Smirnov............................................................. 55
Tabel 11. Hasil Uji Multikoleniaritas .................................................................... 56
Tabel 12. Hasil Uji Autokorelasi ........................................................................... 57
Tabel 13. Hasil Uji Glejser .................................................................................... 58
Tabel 14. Hasil Statistik Deskriptif ........................................................................ 59
Tabel 15. Hasil Uji Koefisien Determinasi (R2) .................................................... 61
Tabel 16. Hasil Uji t ............................................................................................... 61
Tabel 17. Hasil Uji Regresi Linear Berganda ........................................................ 63
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DAFTAR GAMBAR
Gambar 1. Model Penelitian Empiris ..................................................................... 27
Gambar 2. Grafik Uji Normalitas........................................................................... 55
Gambar 3. Uji Durbin Watson ............................................................................... 57
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DAFTAR LAMPIRAN
Lampiran 1. Data Perusahaan Sampel
Lampiran 2. Rekapitulasi Data
Lampiran 3. Perhitungan Indeks Eckel
Lampiran 4. Perhitungan Komite Audit Independen
Lampiran 5. Perhitungan Reputasi Auditor
Lampiran 6. Perhitungan Kepemilikan Institusional
Lampiran 7. Output SPSS Sebelum Outlier
Lampiran 8. Output SPSS Setelah Outlier
Lampiran 9. Sumber Data
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