Published: 2025-04-01

Dari Audit ke Laba: Menelusuri Pengaruh Kualitas Audit dalam Praktik Manajemen Laba Rill di Indonesia

DOI: 10.35870/jemsi.v11i2.3971

Meilani Purwanti, Aliyudin Ahsan Mutaqqin
  • Meilani Purwanti: Universitas Teknologi Digital , Indonesia . image/svg+xml
  • Aliyudin Ahsan Mutaqqin: Universitas Teknologi Digital , Indonesia . image/svg+xml
Issue Cover

Downloads

Article Metrics
Share:

Abstract

This study examines the impact of Audit Quality on Real Earnings Management in Indonesian companies, focusing on key factors such as firm size, Audit Fees, Auditor Specialization, and the timeliness of financial reporting. Using a quantitative approach with data from companies listed on the Indonesia Stock Exchange during the period from 2021 to 2023, this research aims to contribute to the understanding of how Audit Quality can influence the reduction of Earnings Management practices, particularly in emerging market contexts. The findings indicate that higher Audit Quality, especially when conducted by Big 4 Public Accounting Firms with industry specialization, significantly reduces Real Earnings Management. Additionally, the study reveals that higher Audit Fees and timely financial reporting also help mitigate Earnings Management practices. This research provides practical insights for regulators, investors, and corporate managers, emphasizing the importance of a robust audit process in ensuring the transparency and credibility of financial statements.

Keywords

Audit Quality ; Real Earnings Management ; Firm Size

Peer Review Process

This article has undergone a double-blind peer review process to ensure quality and impartiality.

Indexing Information

Discover where this journal is indexed at our indexing page to understand its reach and credibility.

Open Science Badges

This journal supports transparency in research and encourages authors to meet criteria for Open Science Badges by sharing data, materials, or preregistered studies.

How to Cite

Purwanti, M., & Mutaqqin, A. A. (2025). Dari Audit ke Laba: Menelusuri Pengaruh Kualitas Audit dalam Praktik Manajemen Laba Rill di Indonesia. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 11(2), 1019-1026. https://doi.org/10.35870/jemsi.v11i2.3971
Article Information

This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 11 No. 2 (2025)

  • Section: Articles

  • Published: %750 %e, %2025

AI Research Hub

This article is indexed and available through various AI-powered research tools and citation platforms. Our AI Research Hub ensures that scholarly work is discoverable, accessible, and easily integrated into the global research ecosystem. By leveraging artificial intelligence for indexing, recommendation, and citation analysis, we enhance the visibility and impact of published research.

Semantic Scholar Scite Dimensions Connected Papers
Scholarly Connection Platforms
Dimensions Dimensions Connected Papers Connected Papers Scite Scite Google Scholar Google Scholar Semantic Scholar Semantic Scholar Garuda Garuda Scilit Scilit Crossref Crossref BASE BASE Zenodo Zenodo Unpaywall Unpaywall OpenCitations OpenCitations
Author Biographies
Meilani Purwanti
Google Scholar ResearchGate ORCID

Program Studi Akuntansi, Fakultas Ekonomi, Universitas Teknologi Digital, Jl. Cibogo No. Indah 3, Mekarjaya, Kec. Rancasari, Kota Bandung, Jawa Barat 40000.

Aliyudin Ahsan Mutaqqin
Google Scholar ResearchGate ORCID

Program Studi Akuntansi, Fakultas Ekonomi, Universitas Teknologi Digital, Jl. Cibogo No. Indah 3, Mekarjaya, Kec. Rancasari, Kota Bandung, Jawa Barat 40000.

References
  • Alqudah, M. M. (2024). The Effect of Audit Quality on Real Earnings Management: Evidence from Jordan. Journal of Ecohumanism, 3(4), 3343-3355. https://doi.org/10.62754/joe.v3i4.3845.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Andrianingsih, A., & Prasetyo, A. B. (2023). Pengaruh Keahlian Keuangan Komite Audit dan Manajemen Laba Terhadap Audit Report Lag. Diponegoro Journal of Accounting, 12(1).
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Astuti, D. D., Surbakti, L. P., & Wijayanti, A. (2021). Pengaruh independensi dan keahlian komite audit terhadap manajemen laba riil dengan kualitas audit sebagai variabel moderasi. Jurnal Akuntansi, Keuangan, Dan Manajemen, 2(4), 345–358. https://doi.org/10.35912/jakman.v2i4.564.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Bawuah, I. (2024). Efektivitas komite audit, kualitas audit, dan manajemen laba bukti dari Ghana. Cogent Business and Management, 11(1). https://doi.org/10.1080/23311975.2024.2315318.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Christiani, I., & Nugrahanti, Y. W. (2014). Pengaruh kualitas audit terhadap manajemen laba. Jurnal Akuntansi Dan Keuangan, 16(1). https://doi.org/10.9744/jak.16.1.52-62.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Christiani, I., & Nugrahanti, Y. W. (2019). Pengaruh kualitas audit terhadap manajemen laba. Jurnal Akuntansi Dan Keuangan, 16(1). https://doi.org/10.9744/jak.16.1.52-62.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • DeAngelo, L. E. (1981). Auditor size and audit quality. Journal of Accounting and Economics, 3(3), 183–199. https://doi.org/10.1016/0165-4101(81)90002-1.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Deriah, E. (2023). Pengaruh Ukuran Perusahaan, Fee Audit, dan Rotasi Audit terhadap Kualitas Audit (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021) (Doctoral dissertation, KODEUNIVERSITAS041060# UniversitasBuddhiDharma).
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Fargher, N., Kieso, D., Wise, V., Weygandt, J., & Warfield, T. (2007). Fundamentals of intermediate accounting. Deakin University.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Fitriani, A. M., & Fitriyana, F. (2024). Pengaruh earning power, kebijakan dividen, dan kepemilikan manajerial terhadap manajemen laba. MANTAP: Journal of Management Accounting, Tax and Production, 2(2), 923–935. https://doi.org/10.57235/mantap.v2i2.3443.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Gari, T. T., & Sudarmadi, D. (2019). Pengaruh Independensi Auditor Internal Dan Profesionalisme Auditor Internal Terhadap Kualitas Audit Internal. Journal of Applied Managerial Accounting, 3(2), 181-192. https://doi.org/10.30871/jama.v3i2.1590.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Helmi, M. H., Kurniadi, A., Anam, K. M., & Soraya Nurfiza. (2023). Pengaruh profitabilitas dan kualitas audit terhadap manajemen laba dengan ukuran perusahaan sebagai variabel moderasi. Jurnal Akuntansi Trisakti, 10(1), 51–68. https://doi.org/10.25105/jat.v10i1.15496.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Novelia, P., & Natalylova, K. (2022). Faktor-faktor yang memengaruhi manajemen laba pada perusahaan non-keuangan. E-Jurnal Akuntansi TSM, 2(3), 77–88. https://doi.org/10.34208/ejatsm.v2i3.1380.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Pratama, A. K., & Kusumadewi, R. K. A. (2020). Analisis Hubungan Antara Corporate Social Responsibility (CSR) dan Manajemen Laba dengan Kualitas Audit sebagai Variabel Moderasi. Diponegoro Journal of Accounting, 9(4).
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Primasari, A., & Zulaikha, Z. (2017). Pengaruh Manajemen Laba, Ukuran Kap dan Leverage terhadap Biaya Audit pada Perusahaan Manufaktur di Indonesia (Doctoral dissertation, Fakultas Ekonomika dan Bisnis).
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Raya, V. J., & Laksito, H. (2020). Pengaruh spesialisasi industri auditor dan reputasi auditor terhadap audit report lag (Studi Empiris pada Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia Tahun 2016-2018) (Doctoral dissertation, UNDIP: Fakultas Ekonomika dan Bisnis).
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Roychowdhury, S. (2006). Earnings management through real activities manipulation. Journal of Accounting and Economics, 42, 335–370. https://doi.org/10.1016/j.jacceco.2006.01.002.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Sadewa, D., Sopian Ekonomi dan Bisnis, D., STAN Indonesia Mandiri, S., Jl Belitung No, B., Sumur Bandung, K., Bandung, K., & Barat, J. (2024). Pengaruh ukuran perusahaan, leverage dan sales growth terhadap manajemen laba. Journal of Trends Economics and Accounting Research, 4(4), 896–906. https://doi.org/10.47065/jtear.v4i4.1296.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Safriliana, R. (2019). Pengaruh Ukuran KAP, Spesialisasi Industri Auditor, dan Audit Capacity Stress Terhadap Manajemen Laba Melalui Manipulasi Aktivitas Riil. Jurnal Akuntansi Aktual, 6(2), 280-289.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Sulistyanto, H. S. (2018). Manajemen Laba Teori dan Model Empiris (Cetakan II). PT Gramedia Widasarana Indonesia.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Wahab, Y. A. A. K., Velashani, M. A. B., & Salehi, M. (2023). Studi perbandingan hubungan antara kualitas audit dan manajemen laba di pasar Irak dan Oman. Journal of Infrastructure, Policy and Development, 7(3), 1–26. https://doi.org/10.24294/jipd.v7i3.2813.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Yanto, D. (2024). KUALITAS AUDIT: PERAN UKURAN, GENDER, FREKUENSI RAPAT KOMITE AUDIT TERHADAP MANAJEMEN LABA. Jurnal Riset Terapan Akuntansi, 8(1), 35-45.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
License & Copyright
Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Authors who publish with this journal agree to the following terms:

1. Copyright Retention and Open Access License

Authors retain copyright of their work and grant the journal non-exclusive right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0).

This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

2. Rights Granted Under CC BY 4.0

Under this license, readers are free to:

  • Share — copy and redistribute the material in any medium or format
  • Adapt — remix, transform, and build upon the material for any purpose, including commercial use
  • No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed

3. Attribution Requirements

All uses must include:

  • Proper citation of the original work
  • Link to the Creative Commons license
  • Indication if changes were made to the original work
  • No suggestion that the licensor endorses the user or their use

4. Additional Distribution Rights

Authors may:

  • Deposit the published version in institutional repositories
  • Share through academic social networks
  • Include in books, monographs, or other publications
  • Post on personal or institutional websites

Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.

5. Self-Archiving and Pre-Print Sharing

Authors are encouraged to:

  • Share pre-prints and post-prints online
  • Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
  • Engage in scholarly communication throughout the publication process

6. Open Access Commitment

This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.

Similar Articles

You may also start an advanced similarity search for this article.

Most read articles by the same author(s)