PENGARUH KEAHLIAN AKUNTANSI DAN KEUANGAN KOMITE AUDIT DAN DEWAN KOMISARIS TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2020)

R. Triwigati Ningsih, Maslichah Maslichah, Arista Fauzi Kartika Sari

Abstract


This study aims to determine the effect of the accounting and financial expertise of the audit committee and the board of commissioners on earnings management. The case study in this study is a banking company listed on the Indonesia Stock Exchange for the 2019-2020 period. Sampling using purposive sampling technique. Data analysis using multiple regression analysis. The samples obtained in this study were 46 companies that met the sample criteria. The results of this study are the results of testing the variables of audit committee accounting expertise, audit committee financial expertise, board of commissioners accounting expertise, board of commissioners financial expertise have a simultaneous effect on earnings management. The test results show that the audit committee with accounting expertise has a positive effect on earnings management. The test results show that the audit committee with financial expertise has a positive effect on earnings management. The test results show that the board of commissioners who have accounting expertise has a positive effect on earnings management. The test results show that the board of commissioners who have financial expertise has a positive effect on earnings management.

Keywords: Accounting Expertise, Financial Expertise, Accounting Expertise Board of Commissioners Earnings Management, Audit Committee.


Full Text:

PDF

References


Alzoubi, E. S. S. and M. H. Selamat. 2012. The Effectiveness of Corporate Governance Mechanisms on Constraining Earning Management: Literature Review and Proposed Framework. International Journal of Global Business, 5 (1), 17-35.

Hariani, Ulfa. 2020. Pengaruh Keahlian Akuntansi Dan Keahlian Keuangan Pada Komite Audit Dan Komisaris Terhadap Manajemen Laba. Jurnal Riset Akuntansi. Vol.09. No.04.

Lestari, Eka & Murtanto. 2017. Pengaruh Efektivitas Dewan Komisaris Dan Komite Audit, Struktur Kepemilikan, Kualitas Audit Terhadap Manajemen Laba. Jurnal Media Riset Akuntansi, Auditing & Informasi. 17(2), 97-116.

Putri, Nita Gusda dan Erinos NR. 2019. Pengaruh Keahlian Akuntansi Komite Audit Dan Dewan Komisaris Wanita Terhadap Manajemen Laba. Jurnal Eksplorasi Akuntansi. Vol.1. No.3. Hal 1051-1067.

Ramadhan, dan Cahya, Kemal. 2016. Pengaruh Keanggotaan Wanita dalam Struktur Corporate Governance serta Keberadaan Komite Nominasi dan Remunerasi terhadap Manajemen Laba. Skripsi.

Sari, AL. 2017. Karakteristik Perusahaan, Tata Kelola Perusahaan dan Manajemen Laba. Jurnal Akuntansi Bisnis 15(2).

Suprianto, Edy, dkk. 2017. Audit Committee Accounting Expert and Earnings Management with “Status†Audit Committee as Moderating Variable. Indonesian Journal of Sustainability Accounting and Management, Vol. 1, No. 2, hal 49-58.

Wisnu, Arwindo Irawan. 2013. Analisis Pengaruh Kepemilikan Institusional, Leverage, Ukuran Perusahaan Dan Profitabilitas Terhadap Manajemen Laba.


Refbacks

  • There are currently no refbacks.


e_Jurnal Ilmiah Riset Akuntansi is indexed by:

e_Jurnal Ilmiah Riset Akuntansi is licensed under a Creative Commons Attribution 4.0 International License