Email this article Pengaruh CEO Dan CFO yang Memiliki Pengalaman Sebagai Auditor Terhadap Kualitas Laporan Keuangan
##article.abstract##
The CEO and CFO's experience as auditors has a significant impact on financial reporting. This study describes the experience with the CEO and CFO experience as auditors or partners in an accounting firm. This study was conceived to find out how the CEO and CFO's experience as auditors relate to the quality of the company's financial statements. The study was conducted on non-financial companies listed on IDX in 2014-2018 and a sample of 1993 companies. The researcher uses multi-linear analysis using STATA 14 software to test whether earnings management is related to the variables mentioned above. The results show that CEOs experienced with auditors impact earnings management, while CFOs experienced with auditors do not influence earnings management.
Pengalaman CEO dan CFO sebagai auditor memiliki dampak yang penting dalam menghasilkan laporan keuangan. Pengalaman dalam varibel ini digambarkan dengan riwayat kerja CEO dan CFO yang pernah menjadi auditor atau partner dari sebuah perusahaan akuntan publik. Peneliti coba menginvestigasi mengenai hubungan CEO dan CFO yang memiliki pengalaman sebagai auditor dan pengaruhnya terhadap kualitas laporan keuangan perusahaan. Penelitian dilakukan pada perusahaan non keuangan yang terdaftar di BEI pada periode 2014-2018 dengan sampel sebanyak 1993 perusahaan. Penulis menggunakan analisis linear berganda dengan menggunakan software STATA 14 untuk menguji apakah earning management terkait dengan variabel diatas. Hasil dari penelitian menunjukan bahwa CEO yang berpengalaman sebagai auditor berpengaruh terhadap earning management, sedangkan CFO yang berpengalaman sebagai auditor tidak berpengaruh terhadap earning management.
##article.subject##
Full Text:
PDFReferences
Aier, J. K., Comprix, J., Gunlock, M. T., & Lee, D. (2005). The Financial Expertise of CFOs and Accounting Restatements. Accounting horizons, 19(3), 123-135.
Albrecht, A., Mauldin, E. G., & Newton, N. J. (2018). Do Auditors Recognize the Potential Dark Side of Executives' Accounting Competence? The Accounting Review, 93(6), 1-28.
Alzeban, A. (2020). The impact of audit committee, CEO, and external auditor quality on the quality of financial reporting. Corporate Governance, 20
(2), 263-279.
Anshori, M., & Iswati, S. (2019). Metodologi penelitian kuantitatif (Ed. 1). Surabaya: Airlangga University Press
Dechow, P. M., Sloan, R. G., & Sweeney, A. P. (1995). Detecting Earnings Management. Accounting Review, 193-225.
Demerjian, P. R., Lev, B., Lewis, M. F., & McVay, S. E. (2013). Managerial Ability and Earnings Quality. The Accounting Review, 88(2), 463-498.
Emilda, I. (2014). Pengaruh kompetensi sumber daya manusia dan penerapan sistem informasi akuntansi keuangan daerah terhadap kualitas laporan keuangan daerah. Jurnal Ekonomi Akuntansi
Feng, M., Ge, W., Luo, S., & Shevlin, T. (2011). Why do CFO's Become Involved in Material Accounting Manipulations? Journal of Accounting and Economics, 51(1-2), 21-36.
Feng, M., Ge, W., Luo, S., & Shevlin, T. (2011). Why do CFO's become involved in material accounting manipulations? Journal of Accounting and Economics, 51(1-2), 21-36.
Hamdani, Y. (2012). Pengaruh gender, tekanan ketaatan, dan kompleksitas tugas terhadap audit judgment (Studi Pada Kantor Akuntan Publik di Jawa Tengah), (Dissertation) Universitas Muhammadiyah Surakarta, Surakarta.
Harymawan, I., Nasih, M., Agustia, D., Ratri, M.C., & Nowland, J. (2020). CEO & CFO education and R&D investment in Indonesia. Australasian Accounting, Business and Finance Journal, 14 (2), 16-34
Jensen, M. C., & Meckling, W. H. (1976). Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of financial economics, 3(4), 305-360.
Lennox, C. (2005). Audit Quality and Executive Officers’ Affiliations with CPA Firms. Journal of Accounting and Economics, 39(2), 201-231. doi:10.1016/j.jacceco.2003.12.002
Lennox, C. (2005). Audit quality and executive officers’ affiliations with CPA Firms. Journal of Accounting and Economics, 39(2), 201-231.Lennox, C. (2005). Audit quality and executive officers’ affiliations with CPA Firms. Journal of Accounting and Economics, 39(2), 201-231.
Mardiasmo. (2009). Akuntansi Sektor Publik. Yogyakarta: ANDI.
Menon, K. dan Williams, D. D. (2004). Former Audit Partners and Abnormal Accruals. The Accounting Review, 79(4), 1095-1118.
Priscilla, M. &Siregar, S.V. (2020). The Effect of Top Management Team Expertise on Corporate’s Accrual and Real Earnings Management", Barnett, W.A. and Sergi, B.S. (Ed.) Advanced Issues in the Economics of Emerging Markets (International Symposia in Economic Theory and Econometrics, Vol. 27), Emerald Publishing Limited, Bingley, 79-101.
Scott, W.R. dan O'Brien, P.C. (2011). Financial accounting theory (6th Ed.). Toronto: Prentice Hall.
Shiah-Hou, S.R. (2021). Powerful CEOs and earnings quality. Managerial Finance, 47(12), 1714-1735
Sulistyanto, S. (2008). Manajemen Laba (Teori & Model Empiris): Grasindo.
Utami, I & Nahartyo, E. (2013). The Effect of Type a Personality on Auditor Burnout: Evidence from Indonesia. Global Journal of Business Research, 5(2), 89 -102.
Wedari, L. K. (2014). Analisis pengaruh proporsi dewan komisaris dan keberadaan komite audit terhadap aktivitas manajemen laba pada perusahaan piblik di Indonesia (Dissertation). Universitas Gadjah Mada, Yogyakarta.
DOI: http://dx.doi.org/10.20961/jab.v21i1.635
Jurnal Akuntansi dan Bisnis (JAB)
ISSN 1412-0852 (print), 2580-5444 (online)
Published by Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia
JAB on http://jab.fe.uns.ac.id/index.php/jab is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License