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All Journal Journal of Accounting and Investment Akuisisi : Jurnal Akuntansi JURNAL PENDIDIKAN EKONOMI: Jurnal Ilmiah Ilmu Pendidikan, Ilmu Ekonomi dan Ilmu Sosial Perspektif : Jurnal Ekonomi dan Manajemen Universitas Bina Sarana Informatika Jurnal Riset Akuntansi dan Keuangan SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Pengabdian Magister Pendidikan IPA SOLID Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Jurnal Pengabdian Pada Masyarakat Jurnal Aplikasi Perpajakan JUAN: Jurnal Pengabdian Nusantara Jurnal Pengabdian Kepada Masyarakat Varied Knowledge Journal PESHUM Income : Digital Business Journal Varied Knowledge Journal
Rini Adriani Auliana
Universitas Bumigora
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Journal : Income : Digital Business Journal

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Pengaruh Keahlian Komite Audit Terhadap Manajemen Laba Pada Bisnis Manufaktur Auliana, Rini Adriani
Income : Digital Business Journal Vol. 3 No. 1 (2025)
Publisher : Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/income.v3i1.4834

Abstract

This research aims to examine the influence of audit committee expertise in limiting earnings management to avoid a decrease in profits. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange during 2017-2020. The sampling technique used purposive sampling and obtained a sample size of 102 companies with 408 observations. The analysis technique uses multiple linear regression analysis. The research results show that accrual and real earnings management is used by managers to avoid a decrease in profits. Earnings management practices can be limited by the expertise of the audit committee. Real earnings management can be limited by the expertise of the audit committee. This research provides empirical evidence of positive accounting theory as well as empirical evidence of agency theory, namely that the thing that can limit real earnings management is the expertise of the audit committee. Investors can be more careful in determining investment decisions. Investors must pay attention to the expertise of the company's audit committee as stated in the company's annual report
Pengaruh Keahlian Komite Audit Terhadap Manajemen Laba Pada Bisnis Manufaktur Auliana, Rini Adriani
Income : Digital Business Journal Vol. 3 No. 1 (2025)
Publisher : Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/income.v3i1.4834

Abstract

Penelitian ini bertujuan untuk menguji pengaruh keahlian komite audit dalam membatasi manajemen laba untuk menghindari penurunan laba. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama 2017-2020. Teknik pengambilan sampel menggunakan purposive sampling dan diperoleh ukuran sampel sebanyak 102 perusahaan dengan 408 observasi. Teknik analisis menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa manajemen laba akrual dan riil digunakan oleh manajer untuk menghindari penurunan laba. Praktik manajemen laba dapat dibatasi oleh keahlian komite audit. Manajemen laba riil dapat dibatasi oleh keahlian komite audit. Penelitian ini memberikan bukti empiris teori akuntansi positif serta bukti empiris teori keagenan, yaitu bahwa hal yang dapat membatasi manajemen laba riil adalah keahlian komite audit. Investor dapat lebih berhati-hati dalam menentukan keputusan investasi. Investor harus memperhatikan keahlian komite audit perusahaan sebagaimana tercantum dalam laporan tahunan perusahaan.
Co-Authors Agus Hermanto Amalia Wardi, Putri Ambang Lestari, Ayu Arfiani Ramadhan, Mentari Arie Cahyani Astini, Yuli Baiq Dinda Puspita Ayu Baiq Nadia Nirwana Bambang Subroto Bukran Bukran Endang Sri Andayani Fauzi, Agus Khazin Febria Nurmelia Marlina Fitri, Yelli Herawati, Herawati Khotmi Hilendri, Baiq Anggun I Nyoman Switrayana Ikang Murapi Imam Subekti Khairunnisa Khairunnisa Khairunnisa khairunnisa Khotmi, Herawati Kurniadin Abd Latif Layali Ihyani M. Chothibul Umam Assa’ady Mohammad Ziad Anwar Muhamad Wisnu Alfiansyah Muhlisin Muhlisin Putri Amalia Wardi Rifqi Hammad Rizal Ramdani Siti Fatimah Solina, Eva Suparlan . Susilo Talidobel Wardi, Putri Amalia Wardiningsih, Reny