Pengaruh Tipe Industri, Ukuran Perusahaan, Latar Belakang Komite Audit, Intensitas Goodwill, dan Kualitas Audit Terhadap Kepatuhan Pengungkapan Goodwill Impairment Testing

Abstract

Abstract The purpose of this study is to examine the effect of industrial type, company size, audit committee background, intensity of goodwill, and auditor quality on the disclosure of goodwill impairment testing compliance of firms listed on Indonesia Stock Exchange in the period of 2013-2017. It argues that manufacturing companies have higher operational complexity relative to other type of industry and thus disclose more information regarding firm’s activities, including information on goodwill impairment testing compliance. The results support the prediction. With regard to firm size, goodwill intensity, and auditor quality, the hypoyheses predict that these variables are positively associated with goodwill impairment testing compliance. The resultus support these predictions. Meanwhile, audit committee's background has no effect on the disclosure of goodwill impairment testing compliance. Keywords: Goodwill, Impairment testing, Goodwill Intensity, and Auditor Quality Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh tipe industri, ukuran perusahaan, latar belakang komite audit, intensitas goodwill, dan kualitas auditor terhadap kepatuhan pengungkapan goodwill impairment testing pada perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2013-2017. Tipe industri diprediksi mempengaruhi pengungkapan goodwill impairment testing karena perusahaan yang masuk kelompok industri manufaktur beroperasi dalam industri yang kompleks sehingga harus mengungkapkan lebih banyak informasi dibanding tipe industri lain, termasuk informasi tentang pengungkapan goodwill impairment testing. Ukuran perusahaan, intensitas goodwill, dan kualitas audit diprediksi berpengaruh positif terhadap kepatuhan pengungkapan goodwill impairment testing. Hasil pengujian juga mendukung prediksi tersebut. Sementara itu, Latar belakang komite audit tidak berpengaruh terhadap kepatuhan pengungkapan goodwill impairment testing. Kata kunci : Goodwill, Impairment testing, Intensitas Goodwill, dan Kualitas Auditor