PENGARUH TOP MANAGEMENT CHARACTERISTIC TERHADAP EARNINGS MANAGEMENT DENGAN AUDIT QUALITY SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Sektor Infrastruktur yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024)

NAINGGOLAN, ABDULLAH (2026) PENGARUH TOP MANAGEMENT CHARACTERISTIC TERHADAP EARNINGS MANAGEMENT DENGAN AUDIT QUALITY SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Sektor Infrastruktur yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Financial statements are one of the mediums for communicating economic events and transactions, including business results, financial position, recent changes in finance, changes in equity, and cash flows. One piece of information contained in financial statements is about the Company's profit. Profit is often used as a tool to polish financial reports so that the Company's performance appears to improve, making profit management practices a tool to present financial statements that do not reflect the actual condition. This study aims to analyze the effect of top management characteristics on profit management, with audit quality as a moderating variable. The research population includes 67 infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The sample was selected using a purposive sampling technique, with 55 companies meeting the criteria, resulting in 275 observations over five years. The data was obtained from the company's annual report and then analyzed using the Moderated Regression Analysis (MRA) method based on panel data with the assistance of Eviews10 software. The results of the study show that the knowledge and tenure of top management are not proven to have a negative and significant effect on earnings management.. Audit quality is proven to be able to moderate the relationship between top management knowledge and earnings management practices. However, audit quality is not able to moderate the relationship between tenure and earnings management practices in infrastructure companies listed on the Indonesia Stock Exchange for the period 2020-2024. Keywords: Knowledge, Tenure, Audit Quality, Earnings Management, Infrastructure Companies Laporan keuangan merupakan salah satu media dalam berkomunikasi mengenai peristiwa dan transaksi ekonomi berupa hasil usaha, posisi keuangan, perubahan keuangan terkini perubahan modal serta arus kas. Salah satu informasi yang terdapat dalam keuangan adalah mengenai laba Perusahaan. Laba kerap kali dijadikan sebagai alat untuk memoles laporan keuangan agar performa Perusahaan terlihat meningkat, sehingga praktik manajemen laba menjadi alat untuk memberikan laporan keuangan yang tidak sesuai dengan kondisi riilnya. Penelitian ini bertujuan untuk menganalisis pengaruh top management characteristic terhadap earnings management dengan audit quality sebagai variabel moderasi. Populasi penelitian mencakup 67 perusahaan sektor infrastruktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020–2024. Sampel dipilih menggunakan teknik purposive sampling, dengan 55 perusahaan memenuhi kriteria, menghasilkan 275 observasi dalam lima tahun. Data diperoleh dari annual report perusahaan, lalu dianalisis menggunakan metode Moderated Regression Analysis (MRA) berbasis data panel dengan bantuan software Eviews10. Hasil penelitian menunjukkan bahwa pengetahuan dan masa jabatan manajemen puncak tidak terbukti berpengaruh negatif dan signifikan terhadap manajemen laba. Kualitas audit terbukti mampu memoderasi hubungan antara pengetahuan manajemen puncak dengan praktek manajemen laba. Namun, kualitas audit tidak mampu memoderasi masa jabatan dengan praktek manajemen laba pada Perusahaan infrastruktur yang terdaftar di Bursa Efek Indonesia periode 2020-2024. Kata kunci: Pengetahuan, Masa Jabatan, Kualitas Audit, Manajemen Laba, Perusahaan Infrastruktur

Item Type: Thesis (S2)
NIM/NIDN Creators: 55521120037
Uncontrolled Keywords: Pengetahuan, Masa Jabatan, Kualitas Audit, Manajemen Laba, Perusahaan Infrastruktur
Subjects: 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 > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
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 > 657.45 Auditing/Audit
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: khalimah
Date Deposited: 28 Mar 2026 06:27
Last Modified: 28 Mar 2026 06:27
URI: http://repository.mercubuana.ac.id/id/eprint/101758

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