PENGARUH KOMITE AUDIT, REPUTASI AUDITOR, DAN STRUKTUR ...repository.upnvj.ac.id/423/1/AWAL.pdf · berkat-Nya, saya dapat menyelesaikan skripsi yang berjudul “Pengaruh Komite Audit,

PENGARUH KOMITE AUDIT, REPUTASI AUDITOR, DAN

STRUKTUR KEPEMILIKAN TERHADAP PERATAAN LABA

SKRIPSI

RIZQY AMALIA 1510112100

PROGRAM SARJANA

FAKULTAS EKONOMI DAN BISNIS

UNIVERSITAS PEMBANGUNAN NASIONAL”VETERAN” JAKARTA

2019

PENGARUH KOMITE AUDIT, REPUTASI AUDITOR, DAN

STRUKTUR KEPEMILIKAN TERHADAP PERATAAN LABA

SKRIPSI

Diajukan Sebagai Salah Satu Syarat Untuk Memperoleh Gelar

Sarjana Akuntansi

RIZQY AMALIA 1510112100

PROGRAM SARJANA

FAKULTAS EKONOMI DAN BISNIS

UNIVERSITAS PEMBANGUNAN NASIONAL”VETERAN” JAKARTA

2019

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The Effect of Audit Commitee, Auditor Reputation, and Ownership Structure

on Income Smoothing

By

Rizqy Amalia

Abstract

This research is quantitative research that aims to determine the effect of the

audit committee, auditor reputation, and institutional ownership structure on

income smoothing. This research was conducted on all manufacturing companies

in the Indonesia Stock Exchange for the period 2015-2017. The number of

samples used was 52 companies from a population of 154 companies through a

purposive sampling method. The analysis technique in this study used multiple

linear regression analysis techniques with the SPSS 25 program and a

significance level of 5%. The results of this study indicate that: (1) the audit

committee has a non-significant effect on income smoothing, (2) the auditor's

reputation has a significant positive effect on income smoothing, (3) the

institutional ownership structure has an insignificant influence on income

smoothing

Keywords: audit commitee, auditor reputation, institutional ownership structure,

income smoothing

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Pengaruh Komite Audit, Reputasi Auditor, dan Struktur kepemilikan

Terhadap Perataan Laba

Oleh

Rizqy Amalia

Abstrak

Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk mengetahui

pengaruh komite audit, reputasi auditor, dan struktur kepemilikan institusional

terhadap perataan laba. Penelitian ini dilakukan pada seluruh perusahaan

manufaktur di Bursa Efek Indonesia periode 2015-2017. Jumlah sampel yang

digunakan sebanyak 52 perusahaan dari populasi yang berjumlah 154

perusahaan melalui metode purposive sampling. Teknik analisis dalam penelitian

ini menggunakan teknik analisis regresi linear berganda dengan program SPSS 25

dan tingkat signifikansi 5%. Hasil penelitian ini menunjukkan bahwa: (1) komite

audit memiliki pengaruh tidak signifikan terhadap perataan laba, (2) reputasi

auditor memiliki pengaruh signifikan positif terhadap perataan laba, (3) struktur

kepemilikan institusional memiliki pengaruh tidak signiffikan terhadap perataan

laba

Kata kunci : komite audit, reputasi auditor, struktur kepemilikan institusional,

perataan laba

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PRAKATA

Puji dan syukur saya panjatkan kepada Tuhan Yang Maha Esa karena atas

berkat-Nya, saya dapat menyelesaikan skripsi yang berjudul “Pengaruh Komite

Audit, Reputasi Auditor, dan Struktur Kepemilikan Terhadap Perataan Laba”

ini sebagai salah satu persyaratan untuk meraih gelar Sarjana Ekonomi Jurusan

Akuntansi pada Fakultas Ekonomi dan Bisnis Universitas Pembangunan Nasional

“Veteran”.

Terima kasih juga penulis ucapkan kepada Bapak Dr. Prasetyo Hadi, S.E.,

M.M. selaku Dekan Fakultas Ekonomi dan Bisnis UPN “Veteran” Jakarta, Bapak

Danang Mintoyuwono, SE, M.Ak selaku Ketua Program Studi S1 Akuntansi, Ibu

Yoyoh Guritno S.E, Ak, M.Si selaku pembimbing pertama dan Bapak Munasiron

Miftah, MM selaku pembimbing kedua yang telah meluangkan waktu dalam

membimbing saya selama pembuatan skripsi. Terima kasih kepada Bapak Wisnu

Julianto S.E., MM selaku dosen pembimbing akademik yang membimbing,

memberikan dukungan, semangat, saran dan kritik kepada saya.

Disamping itu saya mengucapkan terima kasih kepada kedua orang tua tercinta

saya, Bapak Saronih dan Ibu Elis (Almh) yang telah membesarkan, mendoakan, serta

mendukung saya dengan penuh kasih dan sayang, serta kedua kakak saya yang

menyemangati saya selama ini

Tak lupa penulis ucapkan terima kasih teman saya Nurhayati, Eren, Chani,

Ames, Dini, Peje, dan Zahrah yang membantu dan menyemangati saya dari semester

1 sampai saya dapat menyelesaikan skripsi saya. Terima kasih juga untuk seluruh

teman-teman seperjuangan Akuntansi S1 2015 yang tidak bisa saya sebutkan satu per

satu.

Jakarta, 16 Januari 2019

Rizqy Amalia

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DAFTAR ISI

HALAMAN SAMPUL ........................................................................................... i

HALAMAN JUDUL ............................................................................................. ii

PERNYATAAN ORISINALITAS ...................................................................... iii

PERNYATAAN PERSETUJUAN PUBLIKASI ............................................... iv

LEMBAR PENGESAHAN ................................................................................... v

ABSTRACT .......................................................................................................... vi

ABSTRAK ........................................................................................................... vii

BERITA ACARA UJIAN SKRIPSI ................................................................. viii

PRAKATA ............................................................................................................ ix

DAFTAR ISI ........................................................................................................... x

DAFTAR TABEL ............................................................................................... xii

DAFTAR GAMBAR .......................................................................................... xiii

DAFTAR LAMPIRAN ...................................................................................... xiv

PERNYATAAN ORISINALITAS .......................... Error! Bookmark not defined.

PERNYATAAN PERSETUJUAN PUBLIKASI SKRIPSI Error! Bookmark not

defined.

DAFTAR ISI ........................................................................................................... x

DAFTAR TABEL .............................................................................................. xiii

DAFTAR GAMBAR .......................................................................................... xiv

DAFTAR LAMPIRAN ........................................................................................ xv

BAB I PENDAHULUAN ................................................................................. 1

1.1 Latar Belakang ............................................................................................... 1

1.2 Rumusan Masalah ......................................................................................... 5

1.3 Tujuan Penelitian ........................................................................................... 5

1.4 Manfaat Penelitian ........................................................................................ 5

BAB II TINJAUAN PUSTAKA ......................................................................... 7

2.1 Landasan Teori .............................................................................................. 7

2.1.1 Teori Agensi................................................................................................... 7

2.1.2 Possitive Accounting Theory ....................................................................... 9

2.1.3 Manajemen Laba .......................................................................................... 10

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2.1.2.1 Motivasi Manajemen Laba .......................................................................... 11

2.1.2.2 Pola Manajemen Laba ................................................................................. 12

2.1.2.3 Teknik Manajemen Laba ............................................................................. 12

2.1.3 Perataan Laba ................................................................................................ 13

2.1.3.1 Motivasi Perataan Laba ................................................................................ 14

2.1.3.2 Jenis – Jenis Perataan Laba ......................................................................... 15

2.1.3.3 Jenis-Jenis Perhitungan Perataan Laba ...................................................... 16

2.1.3.4 Faktor – faktor yang Mempengaruhi Perataan Laba ................................ 17

2.1.4. Komite Audit ................................................................................................. 19

2.1.4.1 Peran dan Tanggung Jawab Komite Audit ................................................ 20

2.1.5 Reputasi Auditor ........................................................................................... 22

2.1.6 Sruktur Kepemilikan .................................................................................... 23

2.1.6.1 Struktur Kepemilikan Institusional ............................................................. 24

2.2 Model Penelitian Empiris ............................................................................ 25

2.3 Hipotesis ......................................................................................................... 28

BAB III METODE PENELITIAN .................................................................... 29

3.1 Definisi Operasional dan Pengukuran Variabel ........................................ 29

3.2 Penentuan Populasi dan Sampel ................................................................. 32

3.2.1 Populasi .......................................................................................................... 32

3.2.2 Sampel ............................................................................................................ 33

3.3 Teknik Pengumpulan Data .......................................................................... 33

3.3.1 Jenis Data ....................................................................................................... 33

3.3.2 Sumber Data .................................................................................................. 34

3.3.3 Pengumpulan Data ........................................................................................ 34

3.4 Teknik Analisis Data .................................................................................... 34

3.4.1 Teknik Analisis ............................................................................................. 34

3.4.1.1 Uji Asumsi Klasik ......................................................................................... 34

3.4.1.2 Statistik Deskriptif Data ............................................................................... 36

3.4.2 Uji Hipotesis .................................................................................................. 36

3.4.2.1 Uji R2 .............................................................................................................. 36

3.4.3 Model Regresi ............................................................................................... 37

BAB IV HASIL DAN PEMBAHASAN ............................................................. 39

4.1 Hasil Penelitian ............................................................................................. 39

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4.1.1 Deskripsi Objek Penelitian .......................................................................... 39

4.1.2 Deskripsi Data Penelitian ............................................................................ 41

4.1.2.1 Variabel Perataan Laba ................................................................................ 42

4.1.2.2 Variabel Komite Audit ................................................................................. 45

4.1.2.3 Variabel Reputasi Auditor ........................................................................... 48

4.1.2.4 Variabel Struktur Kepemilikan Institusional ............................................. 51

4.1.3 Uji Kualitas Data ........................................................................................... 54

4.1.3.1 Uji Asumsi Klasik ......................................................................................... 54

4.1.3.1.1 Uji Normalitas ............................................................................................... 55

4.1.3.1.2 Uji Multikolonieritas .................................................................................... 56

4.1.3.1.3 Uji Autokorelasi ............................................................................................ 57

4.1.3.1.4 Uji Heteroskedastisitas ................................................................................. 57

4.1.3.2 Analisis Statistik Deskriptif ......................................................................... 58

4.1.4 Uji Hipotesis .................................................................................................. 60

4.1.4.1 Uji Koefisien Determinasi (R2) ................................................................... 60

4.1.4.2 Uji t ................................................................................................................. 61

4.1.4.3 Model Regresi Berganda .............................................................................. 62

4.2 Pembahasan ................................................................................................... 64

4.2.1 Pengaruh Komite Audit terhadap Perataan Laba ...................................... 64

4.2.1 Pengaruh Reputasi Auditor terhadap Perataan Laba ................................ 65

4.2.1 Pengaruh Stuktur Kepemilikan Institusional terhadap Perataan Laba ... 66

BAB V SIMPULAN DAN SARAN ................................................................... 67

5.1 Simpulan ......................................................................................................... 67

5.2 Keterbatasan Penelitian ................................................................................. 67

5.3 Saran ........................................................................................................ 68

DAFTAR PUSTAKA ........................................................................................... 69

RIWAYAT HIDUP .............................................................................................. 73

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DAFTAR TABEL

Tabel 1. Seleksi Sampel Berdasarkan Kriteria ...................................................... 39

Tabel 2. Daftar Perusahaan Sampel ...................................................................... 40

Tabel 3. Frekuensi Data Perataan Laba................................................................. 42

Tabel 4. Daftar Perataan Laba ............................................................................... 43

Tabel 5. Frekuensi Data Komite Audit ................................................................. 45

Tabel 6. Daftar Komite Audit Independen ............................................................ 46

Tabel 7. Frekuensi Data Reputasi Auditor ............................................................ 49

Tabel 8. Data Reputasi Auditor ............................................................................. 49

Tabel 9. Data Struktur Kepemilikan Institusional................................................. 52

Tabel 10. Hasil Uji Kolmogorov-Smirnov............................................................. 55

Tabel 11. Hasil Uji Multikoleniaritas .................................................................... 56

Tabel 12. Hasil Uji Autokorelasi ........................................................................... 57

Tabel 13. Hasil Uji Glejser .................................................................................... 58

Tabel 14. Hasil Statistik Deskriptif ........................................................................ 59

Tabel 15. Hasil Uji Koefisien Determinasi (R2) .................................................... 61

Tabel 16. Hasil Uji t ............................................................................................... 61

Tabel 17. Hasil Uji Regresi Linear Berganda ........................................................ 63

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DAFTAR GAMBAR

Gambar 1. Model Penelitian Empiris ..................................................................... 27

Gambar 2. Grafik Uji Normalitas........................................................................... 55

Gambar 3. Uji Durbin Watson ............................................................................... 57

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DAFTAR LAMPIRAN

Lampiran 1. Data Perusahaan Sampel

Lampiran 2. Rekapitulasi Data

Lampiran 3. Perhitungan Indeks Eckel

Lampiran 4. Perhitungan Komite Audit Independen

Lampiran 5. Perhitungan Reputasi Auditor

Lampiran 6. Perhitungan Kepemilikan Institusional

Lampiran 7. Output SPSS Sebelum Outlier

Lampiran 8. Output SPSS Setelah Outlier

Lampiran 9. Sumber Data