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Effects of audit quality, culture value, and firm’ size on earnings reporting quality

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  • Rusmin Rusmin

Abstract

Penelitian ini menguji hubungan antara kualitas audit, nilai budaya, ukuran perusahaan dan kualitas laba yang dilaporkan, dengan menggunakan 328 perusahaan transportasi sebagai sampel untuk periode 2004-2009 pada tujuh negara di Asia. Penelitian ini gagal menunjukkan bahwa auditor dalam grup “The Big 4” berfungsi sebagai penghambat praktik manajemen laba. Akan tetapi, bukti empiris menunjukkan bahwa perusahaan-perusahaan di negara-negara yang memiliki skor budaya “penghindaran ketidakpastian” yang tinggi cenderung memiliki tingkat manajemen laba yang rendah dan oleh karena itu laba yang dilaporkan memiliki kualitas yang tinggi. Hasil penelitian ini juga sangat mendukung hipotesis biaya politis yang berpendapat bahwa perusahaan-perusahaan yang lebih besar lebih menjadi perhatian publik dan aksi politik yang ada di dalamnya menunjukkan perilaku manajemen laba yang tidak begitu agresif.Kata Kunci: Kualitas audit, Budaya, Ukuran perusahaan, Kualitas pelaporan laba, Perusahaan transportasi.

Suggested Citation

  • Rusmin Rusmin, 2014. "Effects of audit quality, culture value, and firm’ size on earnings reporting quality," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 18(1), pages 1-15.
    • Handle: RePEc:uii:jaaife:v:18:y:2014:i:1:p:1-15:id:4209
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