Pengaruh Atribut Komite Audit Terhadap Manajemen Laba
DOI:
https://doi.org/10.22441/jpma.v3i1.13176Kata Kunci:
Ukuran Komite Audit, Masa Jabatan Komite Audit, Keahlian Komite Audit, Overlapping Anggota Komite Audit.Abstrak
Penelitian ini bertujuan untuk menganalisis adanya pengaruh atribut komite audit pada manajemen laba. Model Cohen digunakan untuk mengukur tindakan manajemen laba riil. Sampel penelitian yang diuji adalah 131 emiten manufaktur yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Penelitian ini adalah kuantitatif sekunder yang menggunakan data yang berasal dari laporan keuangan dan atau laporan tahunan perusahaan. Regresi data panel dengan kontrol Fixed Effect Model (FEM) digunakan pada penelitian ini dan diolah menggunakan STATA versi 16. Berdasarkan hasil uji dan analisis, peneliti menyimpulkan bahwa ukuran komite audit memiliki hubungan signifikan dan negatif terhadap manajemen laba riil. Di sisi lain, variabel kontrol yaitu ukuran sebuah perusahaan serta profitabilitas memiliki hubungan signifikan negatif terhadap manajemen laba riil. Sedangkan, masa jabatan komite audit, keahlian yang dimiliki oleh komite audit, dan overlapping anggota komite audit berhubungan tidak signifikan terhadap manajemen laba riil dengan kontrol yaitu leverage juga tidak berhubungan signifikan pada manajemen laba riil. Temuan penelitian ini memiliki implikasi bagi calon investor dan regulator untuk mengevaluasi pengaruh atribut komite audit terhadap manajemen laba.Unduhan
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