Kualitas Audit dan Reporting Aggresiveness Studi Pada Periode Awal Penerapan International Standard on Auditing (ISA)

Hanifa Zulhaimi, R Nelly Nurapandi, Alfira Sofia


Abstract. Audit quality is an important issue because of the financial statements produced by the company and audited by qualified auditor are able to serve as the basis for economic decision making. This study aims to (1) Determine the audit quality measured by firm size has an influence on the decline reporting agresiveness on capital markets in Indonesia (2) Knowing there are differences in the effect of audit quality measured by the size of the firm, the reporting agresiveness the company's financial statements before and after the implementation of the International Standard on Auditing on the capital market in Indonesia. The study was conducted using quantitative method with OLS regression. This study has contributed to give suggestion to the board of audit and accounting standards in order to improve audit quality and the quality of financial reporting. In the Indonesian capital market is not proven that the quality of audit moderating influence between the value of the company on financial reporting aggressive. While the total accrual significant effect on aggressive financial reporting. Rsquare level in the regression model state in Indonesia amounted to 0.662226. The results showed that companies tend to act aggressively in financial reporting was higher in the period before the application of ISA shown by Rsquare greater value is 0.401634 (40.16%), whereas the period of application of ISA Rsquare lower value that is equal to 0.334772 (33 , 47%).

Keywords: quality audit; reporting; ISA aggresiveness


Abstrak. Kualitas audit merupakan masalah penting karena laporan keuangan yang dihasilkan oleh perusahaan dan diaudit oleh auditor yang memenuhi syarat dapat berfungsi sebagai dasar untuk pengambilan keputusan ekonomi. Penelitian ini bertujuan untuk (1) Menentukan kualitas audit yang diukur oleh ukuran perusahaan memiliki pengaruh terhadap penurunan pelaporan agresivitas pada pasar modal di Indonesia (2) Mengetahui ada perbedaan pengaruh kualitas audit yang diukur dengan ukuran perusahaan, melaporkan agresivitas laporan keuangan perusahaan sebelum dan sesudah penerapan Standar Internasional tentang Audit di pasar modal di Indonesia. Penelitian dilakukan menggunakan metode kuantitatif dengan regresi OLS. Studi ini telah memberikan kontribusi untuk memberikan saran kepada dewan audit dan standar akuntansi dalam rangka meningkatkan kualitas audit dan kualitas pelaporan keuangan. Di pasar modal Indonesia tidak terbukti bahwa kualitas audit memoderasi pengaruh antara nilai perusahaan terhadap pelaporan keuangan yang agresif. Sedangkan total accrual berpengaruh signifikan terhadap pelaporan keuangan yang agresif. Tingkat Rsquare dalam model regresi negara di Indonesia sebesar 0,662226. Hasil penelitian menunjukkan bahwa perusahaan cenderung bertindak agresif dalam pelaporan keuangan lebih tinggi pada periode sebelum penerapan ISA yang ditunjukkan oleh Rsquare nilai yang lebih besar adalah 0,401634 (40,16%), sedangkan periode penerapan ISA Rsquare bernilai lebih rendah yaitu sebesar 0,334772 ( 33, 47%).

Kata Kunci: kualitas audit; pelaporan; ISA aggresiveness


quality audit; reporting; ISA aggresiveness

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DOI: https://doi.org/10.17509/jaset.v8i2.13714


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