ANGGRAENI, DWI (2023) KARAKTERISTIK DEWAN KOMISARIS, KINERJA KEUANGAN DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Tahun 2018-2020). S2 thesis, Universitas Mercu Buana Jakarta.
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Abstract
The purpose of this study is to examine the determinants of the company's tendency to practice earnings management in manufacturing companies in Indonesia listed on the Indonesia Stock Exchange for the 2018-2020 period. The data in this study were obtained from the company's financial statements and annual reports on the Indonesia Stock Exchange (IDX) website or related company websites. The sample used in this study were 73 manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2020, with a total of 219 samples. The sampling technique is pursosive sampling method. The analytical tool used to analyze the hypothesis is Eviews 10.0, with the analysis model, namely the Fixed Effect Model. The results showed that the size of the Board of Commissioners, Independent Commissioner, and Leverage had a positive effect on Earnings Management. The Board of Commissioners' Financial Expertise and KAP Size have no effect on Earnings Management. The size of the audit committee, the independence of the audit committee, the financial expertise of the audit committee and the size of the company have a negative effect on earnings management. Keyword : Board of Commissioners Size, Independent Commissioner, Board of Commissioners Financial Expertise, Audit Committee Size, Independent Audit Committee, Audit Committee Financial Expertise, Leverage, Company Size, KAP Size. Tujuan dari penelitian ini adalah untuk menguji factor-faktor penentu kecenderungan perusahaan melakukan praktik manajemen laba pada perusahaan manufaktur di Indonesia yang terdaftar di Bursa Efek Indonesia periode 2018-2020. Data dalam penelitian ini diperoleh dari laporan keuangan dan laporan tahunan perusahaan pada website Bursa Efek Indonesia (BEI) ataupun website perusahan terkait. Sampel yang digunakan dalam penelitian ini adalah 73 perusahaan manufaktur yang terdaftar di BEI periode 2018-2020, dengan total 219 sampel. Teknik pengambilan sampel adalah metode pursosive sampling. Alat analisis yang digunakan untuk menganalisis hipotesis adalah Eviews 10.0, dengan model analisis yakni Fixed Effect Model. Hasil penelitian menunjukan bahwa Ukuran Dewan Komisaris, Komisaris Independen, dan Leverage berpengaruh positif terhadap Manajemen Laba. Keahlian Keuangan Dewan Komisaris dan Ukuran KAP tidak berpengaruh terhadap Manajemen Laba. Ukuran Komite Audit, Independensi Komite Audit, Keahlian Keuangan Komite Audit dan Ukuran Perusahaan berpengaruh negative terhadap Manajamen Laba. Keyword : Ukuran Dewan Komisaris, Komisaris Independen, Keahlian Keuangan Dewan Komisaris, Ukuran Komite Audit, Komite Audit Independen, Keahlian Keuangan Komite Audit, Leverage, Ukuran Perusahaan, Ukuran KAP
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