Koneksi Politik dan Kualitas Audit: Peran Moderasi dari Manajemen Laba

Andreas Vernando, Rintan Nuzul Ainy

Abstract


Latar Belakang:
Hasil penelitian sebelumnya terkait hubungan antara koneksi politik dan kualitas audit masih inkonklusif. Penelitian sebelumnya telah menyediakan bukti empiris bahwa perusahaan yang terkoneksi politik berhubungan negatif terhadap kualitas audit (Habib et al., 2017a; Cheng et al., 2015), tetapi studi lainnya menemukan bahwa perusahaan yang terkoneksi politik berhubungan positif terhadap kualitas audit (Armadiyanti & Iswati, 2019; Guedhami et al., 2013; Harymawan & Nowland, 2016).

Tujuan:
Penelitian ini bertujuan untuk menguji manajemen laba dalam memoderasi hubungan antara koneksi politik dan kualitas audit.

Metode Penelitian:
Penelitian ini menggunakan sampel sejumlah 895 observasi di seluruh perusahaan nonfinansial yang terdaftar di Bursa Efek Indonesia dan menggunakan regresi logistik.

Hasil Penelitian:
Penelitian ini menemukan bahwa terdapat hubungan positif antara koneksi politik dan kualitas audit. Hal ini mengindikasikan bahwa perusahaan yang terkoneksi politik memberikan sinyal positif kepada partisipan pasar bahwa perusahaan telah dikelola dengan lebih akuntabel dan transparan. Selain itu, hasil penelitian ini juga menemukan bahwa manajemen laba memoderasi hubungan koneksi politik dan kualitas audit. Ketika melakukan manajemen laba, perusahaan yang terkoneksi politik memilih auditor tidak berkualitas dalam rangka untuk menutupi praktik manajemen labanya tersebut.

Keterbatasan Penelitian:
Karena kesulitan untuk mengumpulkan data terkait variabel koneksi politik di laporan tahunan, penelitian ini hanya mampu melakukan observasi perusahaan nonfinansial selama 2017-2018.

Keaslian/Novetly Penelitian:
Penelitian ini memperluas penelitian Habib et al. (2017a) dengan menggunakan variabel manajemen laba sebagai faktor pemoderasi dan menggunakan perspektif yang berbeda dari penelitian Armadiyanti dan Iswati (2019) terkait koneksi politik diduga berhubungan positif terhadap kualitas audit.


Keywords


Koneksi Politik; Kualitas Audit; Manajemen Laba; Moderasi

Full Text:

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References


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DOI: https://doi.org/10.18196/rabin.v5i2.11903

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