Pengaruh Komite Audit dan Kualitas Auditor Terhadap Manajemen Laba dengan Kepemilikan Keluarga Sebagai Variabel Pemoderasi
Abstract
This research aims to offer real-world data on the influence of an audit committee and the quality of the external auditor, with family ownership acting as a moderating factor, on the manipulation of earnings management within corporate entities. The investigation covers all manufacturing firms listed on the Indonesia Stock Exchange over a five-year span from 2018 to 2022. A sample of 45 companies, comprising a total of 225 observations, was analyzed. The findings indicate that the audit committee exerts a significant positive influence on earnings management, although the quality of the external auditor shows a notable detrimental effect, family ownership is discovered to have a favorable effect on earnings management. Intriguingly, family ownership does not moderate the influence of the audit committee on earnings management practices. However, it does enhance the effect of external auditor competence on such practices.
Keywords: Profit management; Audit Committee; Quality of External Auditors; Family Ownership.
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