PENGARUH STRATEGI BISNIS, KUALITAS AUDIT EKSTERNAL DAN KOMISARIS INDEPENDEN TERHADAP MANAJEMEN LABA DENGAN MEDIA COVERAGE SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Sektor Consumer Non-Cyclical yang Terdaftar di Bursa Efek Indonesia tahun 2021 - 2024)

KUSNADI, EKO WIDIANARKO (2025) PENGARUH STRATEGI BISNIS, KUALITAS AUDIT EKSTERNAL DAN KOMISARIS INDEPENDEN TERHADAP MANAJEMEN LABA DENGAN MEDIA COVERAGE SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Sektor Consumer Non-Cyclical yang Terdaftar di Bursa Efek Indonesia tahun 2021 - 2024). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine the effect of Business Strategy, External Audit Quality, and Independent Commissioners on Earnings Management, with Media Coverage as a moderating variable. The data used in this research were obtained from companies in the Consumer Non-Cyclical sector listed on the Indonesia Stock Exchange (IDX) during the period 2021–2024. The analytical techniques employed include Panel Data Regression and Moderated Regression Analysis (MRA). The findings provide empirical evidence that Business Strategy, External Audit Quality, and Independent Commissioners collectively have a significant effect on Earnings Management. Partial tests reveal that Business Strategy has a significant effect on Earnings Management, External Audit Quality has no significant effect, while Independent Commissioners have a significant effect on Earnings Management. Furthermore, the moderation test indicates that Media Coverage does not significantly moderate the relationship between Business Strategy or External Audit Quality and Earnings Management. However, Media Coverage strengthens the role of Independent Commissioners in constraining Earnings Management. Keywords: Business Strategy, External Audit Quality, Independent Commissioners, Earnings Management, Media Coverage. Penelitian ini bertujuan untuk mengetahui pengaruh Strategi Bisnis, Kualitas Audit Eksternal dan Komisaris Independen terhadap Manajemen Laba dengan Media Coverage sebagai variabel moderasi. Data yang digunakan dalam penelitian ini berasal dari perusahaan sektor Consumer Non-Cylical yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021-2024. Adapun teknik analisis data yang digunakan dalam penelitian ini adalah Regresi Data Panel dan Moderated Regression Analysis. Hasil penelitian memberikan bukti empiris Strategi Bisnis, Kualitas Audit Eksternal dan Komisaris Independen secara simultan berpengaruh signifikan terhadap Manajemen Laba. Pengujian secara parsial menunjukan bahwa Strategi Bisnis berpengaruh signifikan terhadap Manajemen Laba, Kualitas Audit Eksternal tidak berpengaruh signifikan terhadap Manajemen Laba dan Komisaris Independen berpengaruh signifikan terhadap Manajemen Laba. Selain itu, hasil uji moderasi menunjukan bahwa Media Coverage tidak memiliki peran moderasi yang signifikan dalam hubungan antara Strategi Bisnis dan Kualitas Audit Eksternal terhadap Manajemen Laba namun adanya moderasi Media Coverage dapat memperkuat pengaruh Komisaris Independen dalam menekan Manajemen Laba. Kata Kunci : Strategi Bisnis, Kualitas Audit Eksternal, Komisaris Independen, Manajemen Laba, Media Coverage.

Item Type: Thesis (S2)
Call Number CD: CD/555. 25 053
NIM/NIDN Creators: 55521120016
Uncontrolled Keywords: Strategi Bisnis, Kualitas Audit Eksternal, Komisaris Independen, Manajemen Laba, Media Coverage.
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 320 Political dan Government Science/Ilmu Politik dan Ilmu Pemerintahan > 322 Relation of The State of Organized Groups/Hubungan Negara dengan Kelompok Sosial yang Terorganisir > 322.3 Business and Industry/Bisnis dan Industri
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.3 Personnel Management/Manajemen Personalia, Manajemen Sumber Daya Manusia, Manajemen SDM
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: khalimah
Date Deposited: 24 Oct 2025 07:57
Last Modified: 24 Oct 2025 07:57
URI: http://repository.mercubuana.ac.id/id/eprint/99750

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