PENGARUH KUALITAS AUDIT DAN MANAJEMEN LABA TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Perusahaan Perbankan yang Terdaftar di BEI 2019-2023)

Marianauli, Puspitasari (2025) PENGARUH KUALITAS AUDIT DAN MANAJEMEN LABA TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Perusahaan Perbankan yang Terdaftar di BEI 2019-2023). S1 thesis, Universitas Kristen Indonesia.

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Abstract

Penelitian ini memiliki tujuan untuk menganalisis pengaruh antara kualitas audit dan manajemen laba terhadap integritas laporan keuangan pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019–2023. Dengan data pada 40 perusahaan selama lima tahun. Kualitas audit diukur berdasarkan klasifikasi KAP, manajemen laba menggunakan model Jones modifikasi, dan integritas laporan keuangan menggunakan pengukuran rasio Market to Book Value. Metode penelitian yang dipakai yaitu metode kuantitatif dengan pendekatan regresi data panel menggunakan model Random Effect, yang dipilih berdasarkan hasil uji Chow, LM Test, dan Hausman. Hasil penelitian menunjukkan bahwa secara parsial, kualitas audit tidak memiliki pengaruh positif terhadap integritas laporan keuangan, pengaruh tersebut tidak signifikan secara statistik (p-value = 0,197 > 0,05). Sebaliknya, manajemen laba menunjukkan adanya pengaruh positif yang signifikan secara statistik terhadap integritas laporan keuangan (p-value = 0,000 < 0,05). Secara simultan, kualitas audit dan manajemen laba bersama-sama memiliki pengaruh signifikan terhadap integritas laporan keuangan (Prob > Chi2 = 0.0000). Kata kunci: Kualitas audit, Manajemen laba, Integritas laporan keuangan, BEI. / This study aims to analyze the influence of audit quality and earnings management on the integrity of financial statements in banking companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. The data consists of 40 companies over five years. Audit quality is measured based on the classification of Public Accounting Firms (KAP), earnings management is assessed using the modified Jones model, and financial statement integrity is measured using the Market to Book Value ratio. The research method used is a quantitative approach with panel data regression using the Random Effect Model, selected based on the results of the Chow Test, LM Test, and Hausman Test. The results show that partially, audit quality does not have a significant positive effect on the integrity of financial statements (p-value = 0.197 > 0.05). On the other hand, earnings management shows a statistically significant positive effect on the integrity of financial statements (p-value = 0.000 < 0.05). Simultaneously, audit quality and earnings management together have a significant effect on the integrity of financial statements (Prob > Chi2 = 0.000). Keywords: Audit quality, earnings management, financial statement integrity, IDX

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