DINAMIKA KARAKTERISTIK DEWAN PERUSAHAAN DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA RIIL

Androni Susanto, Rudi Candra, Sheren Zeng

Abstract


Penelitian ini menguji pengaruh karakteristik tata kelola perusahaan dan komite audit terhadap manajemen laba. Objek penelitian ini adalah perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) antara tahun 2018 hingga 2022, kecuali perusahaan asuransi, lembaga keuangan dan perbankan. Sampel dikumpulkan dengan menggunakan teknik purposive sampling. Analisis data penelitian ini menggunakan program Smart PLS untuk melakukan uji statistik deskriptif dan uji hipotesis, sedangkan uji outlier menggunakan program SPSS. Hasil penelitian ini menunjukkan bahwa dengan komite audit yang memiliki latar belakang akuntansi dan keuangan dapat mengurangi praktik manajemen laba dengan bantuan variabel kontrol seperti leverage, big 4, ukuran perusahaan, dan growth. Temuan penelitian ini akan berguna bagi perusahaan dalam mengurangi praktik manajemen laba dengan menggunakan fungsi keahlian komite audit.

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References


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DOI: https://doi.org/10.33373/mja.v17i2.5808

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