[ ABSTRAK
Penelitian ini bertujuan untuk menganalisis pengaruh earnings management terhadapstock return dengan kualitas audit dan efektivitas komite audit sebagai variabelpemoderasi. Earnings Management diukur menggunakan akrual diskresioner denganmenggunakan model Modified Jones. Stock Return diukur dengan menggunakanimbal hasil saham kumulatif. Kualitas audit diproksikan dengan variabel dummy Big4 atau non Big 4 dan efektivitas komite audit diproksikan dengan menggunakanjumlah rapat yang dilakukan dalam satu tahun. Penelitian ini dilakukan denganmenggunakan sampel perusahaan manufaktur yang terdaftar pada Bursa EfekIndonesia untuk periode 2012-2014 dengan menggunakan metode purposivesampling. Dalam penelitian ini diuji mengenai bagaimana hubungan antara earningsmanagement dan stock return, dan bagaimana pengaruh kualitas audit dan efektivitaskomite audit terhadap hubungan tersebut. Hasil penelitian ini menunjukkan bahwaearnings management memiliki hubungan negatif signifikan dengan stock return.Sedangkan hasil pengujian varibael pemoderasi menunjukkan bahwa kualitas auditmampu memoderasi hubungan earnings management dan stock return denganmemperlemah hubungan negatif, begitu pula dengan efektivitas komite auditmemoderasi dengan memperlemah hubungan negatif.;

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ABSTRACT This study aimed to analyze the influence of earnings management in stock return

with audit quality and effectiveness audit committee as a moderating variabel.

Earnings management as measured by discretionary accruals estimated using the

cross-sectional Modified Jones model. Audit quality is measured by dummy variabel

audit firm size, Big 4 or non Big 4. Effectiveness audit committee is measured by

number of meeting audit committee in one year. Sampel of this study is

manufacturing companies listed on the Indonesia Stock Exchange in 2012-2014 by

using purposive sampling method. In this study examine how influence of earnings

management on stock return, and how audit quality and effectiveness audit committee

can moderate influence of earnings management on stock return. The result of this

study showed that earnings management negatively affect stock return. Audit quality

and the effectiveness of audit committee can moderate with weaken the relationship

negatively earnings management with stock return.; This study aimed to analyze the influence of earnings management in stock return

with audit quality and effectiveness audit committee as a moderating variabel.

Earnings management as measured by discretionary accruals estimated using the

cross-sectional Modified Jones model. Audit quality is measured by dummy variabel

audit firm size, Big 4 or non Big 4. Effectiveness audit committee is measured by

number of meeting audit committee in one year. Sampel of this study is

manufacturing companies listed on the Indonesia Stock Exchange in 2012-2014 by

using purposive sampling method. In this study examine how influence of earnings

management on stock return, and how audit quality and effectiveness audit committee

can moderate influence of earnings management on stock return. The result of this

study showed that earnings management negatively affect stock return. Audit quality

and the effectiveness of audit committee can moderate with weaken the relationship

negatively earnings management with stock return.; This study aimed to analyze the influence of earnings management in stock return

with audit quality and effectiveness audit committee as a moderating variabel.

Earnings management as measured by discretionary accruals estimated using the

cross-sectional Modified Jones model. Audit quality is measured by dummy variabel

audit firm size, Big 4 or non Big 4. Effectiveness audit committee is measured by

number of meeting audit committee in one year. Sampel of this study is

manufacturing companies listed on the Indonesia Stock Exchange in 2012-2014 by

using purposive sampling method. In this study examine how influence of earnings

management on stock return, and how audit quality and effectiveness audit committee

can moderate influence of earnings management on stock return. The result of this

study showed that earnings management negatively affect stock return. Audit quality

and the effectiveness of audit committee can moderate with weaken the relationship

negatively earnings management with stock return.; This study aimed to analyze the influence of earnings management in stock return

with audit quality and effectiveness audit committee as a moderating variabel.

Earnings management as measured by discretionary accruals estimated using the

cross-sectional Modified Jones model. Audit quality is measured by dummy variabel

audit firm size, Big 4 or non Big 4. Effectiveness audit committee is measured by

number of meeting audit committee in one year. Sampel of this study is

manufacturing companies listed on the Indonesia Stock Exchange in 2012-2014 by

using purposive sampling method. In this study examine how influence of earnings

management on stock return, and how audit quality and effectiveness audit committee

can moderate influence of earnings management on stock return. The result of this

study showed that earnings management negatively affect stock return. Audit quality

and the effectiveness of audit committee can moderate with weaken the relationship

negatively earnings management with stock return., This study aimed to analyze the influence of earnings management in stock return

with audit quality and effectiveness audit committee as a moderating variabel.

Earnings management as measured by discretionary accruals estimated using the

cross-sectional Modified Jones model. Audit quality is measured by dummy variabel

audit firm size, Big 4 or non Big 4. Effectiveness audit committee is measured by

number of meeting audit committee in one year. Sampel of this study is

manufacturing companies listed on the Indonesia Stock Exchange in 2012-2014 by

using purposive sampling method. In this study examine how influence of earnings

management on stock return, and how audit quality and effectiveness audit committee

can moderate influence of earnings management on stock return. The result of this

study showed that earnings management negatively affect stock return. Audit quality

and the effectiveness of audit committee can moderate with weaken the relationship

negatively earnings management with stock return.]