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All Journal ETIKONOMI Jurnal Manajemen Keuangan Publik Journal of Dedicators Community JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Jurnal Pajak dan Keuangan Negara (PKN) Pengmasku
Mabrur, Azas
Politeknik Keuangan Negara STAN
Arts Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Pengaruh Tata Kelola Perusahaan dan Kecakapan Manajerial terhadap Kualitas Laba Fadillah, Thariq; Mabrur, Azas
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 11 No. 1 (2023): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v11i1.20940

Abstract

Abstract This study examines the effect of corporate governance mechanisms and managerial ability on earnings quality. There are three components of corporate governance discussed in this study, namely institutional ownership, independent board of commissioners, and audit committee. Earnings quality in this study is measured based on the value of discretionary accruals which indicate earnings management in the company. The research data is in the form of manufacturing companies listed on the IDX during the 2017-2019 period. Sample selection using purposive sampling method, obtained 105 samples so that the number of observations for 3 years becomes 315 observations. The analytical method used in this study is multiple linear regression panel data. The results of this study indicate that the independent board of commissioners has a positive effect on earnings quality, while institutional ownership and managerial ability have a negative effect on earnings quality. Meanwhile, the audit committee has no effect on earnings quality. Abstrak Penelitian ini menguji pengaruh mekanisme tata kelola perusahaan dan kemampuan manajerial terhadap kualitas laba. Terdapat tiga komponen tata kelola perusahaan yang dibahas dalam penelitian ini, yaitu kepemilikan institusional, dewan komisaris independen, dan komite audit. Kualitas laba dalam penelitian ini diukur berdasarkan nilai akrual diskresioner yang mengindikasikan terjadinya manajemen laba pada perusahaan. Data penelitian berupa perusahaan manufaktur yang terdaftar di BEI selama periode 2017-2019. Pemilihan sampel menggunakan metode purposive sampling, diperoleh 105 sampel sehingga jumlah observasi selama 3 tahun menjadi 315 observasi. Metode analisis yang digunakan dalam penelitian ini adalah data panel regresi linier berganda. Hasil penelitian ini menunjukkan bahwa dewan komisaris independen berpengaruh positif terhadap kualitas laba, sedangkan kepemilikan institusional dan kemampuan manajerial berpengaruh negatif terhadap kualitas laba. Sedangkan komite audit tidak berpengaruh terhadap kualitas laba.
Co-Authors Ahmad Khizazi Akhmad Solikin Baiti Nurina Dewi Dio Alfarago Fadillah, Thariq Faradina, Ryan Hari Sugiyanto, Hari Ihsanu Ramdan Mustofa Irham Fuadi Pratama, Raditya Hendra Puji Wibowo Raditya Hendra Pratama S Siswanto