Pengaruh Persaingan Pasar Audit Dan Good Corporate Governance Terhadap Manajemen Laba Dengan Spesialisasi Industri Auditor Sebagai Pemoderasi (Studi Empiris Pada Perusahaan Basic Materials yang Terdaftar di BEI Periode 2020-2024)
DOI:
https://doi.org/10.26714/uwc.v8.499-521.2025Keywords:
kepemilikan institusional, kepemilikan manajerial, komite audit, manajemen laba, spesialisasi industri auditor, persaingan pasar auditAbstract
Latar belakang: Penelitian ini bertujuan untuk menganalisis pengaruh persaingan pasar audit, kepemilikan institusional, kepemilikan manajerial, serta komite audit terhadap praktik manajemen laba, dengan mempertimbangkan peran spesialisasi industri auditor sebagai variabel moderasi. Metode: Analisis menggunakan data panel dengan pendekatan Common Effect Model (CEM) terhadap 36 perusahaan yang memenuhi kriteria dari total 112 perusahaan populasi. Hasil: Persaingan pasar audit berpengaruh positif dan signifikan dalam menekan praktik manajemen laba, sehingga persaingan antar auditor mampu meningkatkan kualitas laporan keuangan. Kepemilikan institusional menunjukkan arah hubungan negatif terhadap manajemen laba, namun tidak signifikan. Kepemilikan manajerial menunjukkan arah hubungan positif terhadap manajemen laba, namun tidak signifikan, yang menandakan lemahnya fungsi kontrol investor manajer pemegang saham. Komite audit menunjukkan pengaruh positif tetapi tidak signifikan, mengindikasikan keterbatasan efektivitas pengawasan yang dijalankan. Kesimpulan: Spesialisasi industri auditor memperkuat hubungan persaingan pasar audit terhadap praktik manajemen laba secara signifikan. Variabel moderasi ini juga memperlemah secara signifikan pengaruh kepemlikan instistusional dan kepemilikan manajerial terhadap manajemen laba, yang berarti keahlian auditor pada sektor spesifik dapat menekan manipulasi laba oleh manajer. Spesialisasi auditor tidak mampu memoderasi secara signifikan hubungan antara komite audit dan praktik manajemen laba.
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Abstract
Background: This study aims to analyze the influence of audit market competition, institutional ownership, managerial ownership, and audit committees on earnings management practices, considering the role of auditor industry specialization as a moderating variable. Method: The analysis uses panel data with the Common Effect Model (CEM) approach on 36 companies that meet the criteria from a total of 112 population companies. Results: Audit market competition has a positive and significant effect on suppressing earnings management practices, thereby improving the quality of financial reports through competition between auditors. Institutional ownership exhibits a negative relationship with earnings management, although it is not statistically significant. Managerial ownership shows a positive relationship with earnings management, but it is not significant, which indicates a weak control function of investors, managers, and shareholders. The audit committee shows a positive but not significant effect, indicating limited effectiveness of the supervision carried out. Conclusion: Auditor industry specialization significantly strengthens the relationship between audit market competition and earnings management practices. This moderating variable also significantly weakens the influence of institutional ownership and managerial ownership on earnings management, which means that auditor expertise in specific sectors can suppress earnings manipulation by managers. Auditor specialization is unable to significantly moderate the relationship between audit committees and earnings management practices.
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