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The Impact Of Client Importance On Earnings Management And Going-Concern Opinion: Empirical Evidence From Indonesia

Author

Listed:
  • Amelia Susanto
  • Antonius Herusetya

    (Universitas Pelita Harapan
    Universitas Pelita Harapan)

Abstract

Penelitian ini menguji pengaruh kepentingan klien terhadap independensi auditor yang diukur dengan manajemen laba berbasis akrual dan opini going-concern. Sampel penelitian terdiri dari 1.080 observasi dalam tahun-perusahaan dari perusahaan terdaftar di Bursa Efek Indonesia (BEI) dengan delapan tahun pengamatan (2004-2011). Dengan menggunakan pooled OLS, kami menemukan bahwa kepentingan terhadap klien (client importance) berpengaruh negatif terhadap manajemen laba akrual. Kami juga menemukan bukti bahwa kepentingan terhadap klien berpengaruh positif terhadap opini going-concern. Secara keseluruhan, temuan-temuan kami menyimpulkan bahwa walaupun Kantor Akuntan Publik memiliki kepentingan ekonomi terhadap klien, namun Kantor Akuntan Publik memelihara kualitas audit dengan menjaga tingkat independensi terhadap klien mereka, tercermin dari manajemen laba akrual yang lebih rendah, dan terdapat kecenderungan yang lebih tinggi dalam memberikan opini going-concern. Hasil studi ini robust setelah mempertimbangkan hasil dari pengujian sensitivitas yang mendukung pengujian utamanya.

Suggested Citation

  • Amelia Susanto & Antonius Herusetya, 2014. "The Impact Of Client Importance On Earnings Management And Going-Concern Opinion: Empirical Evidence From Indonesia," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 18(1), pages 75-88, Juni.
    • Handle: RePEc:uii:jaaife:v:18:y:2014:i:1:p:75-88
    DOI: http://dx.doi.org/10.20885/jaai.vol18.iss1.art6
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