<![CDATA[ABSTRAKPeriode 2020-2024 merupakan fase penuh gejolak bagi perbankan Indonesia akibat pandemi dan pemulihan ekonomi, di mana kualitas laba menjadi ujian sesungguhnya bagi keberlanjutan bank. Penelitian ini bertujuan membedah pengaruh kecukupan modal, likuiditas, dan profitabilitas terhadap kualitas laba, serta menguji apakah karakteristik dewan komisaris mampu memperkuat hubungan tersebut. Metode penentuan sampel yang digunakan adalah Purposive Sampling yang menggunakan sampel 43 Bank Umum Konvensional yang terdaftar di BEI dengan total 215 observasi, data dianalisis menggunakan regresi data panel Common Effect Model. Hasil riset menyingkap fakta menarik: modal besar dan profitabilitas tinggi ternyata bukan jaminan kualitas laba yang baik. Sebaliknya, rasio kredit terhadap aset Loan at Risk (LAR) justru berpengaruh negatif signifikan, mengindikasikan risiko kredit menggerus arus kas riil. Temuan terpenting (novelty) riset ini adalah peran krusial deversitas kebangsaan; kehadiran direksi/komisaris asing terbukti mampu memitigasi risiko kredit tersebut dan membalikkan pengaruh negatif LAR menjadi positif terhadap kualitas laba. Implikasinya, bank perlu mempertimbangkan talenta global dalam jajaran dewan untuk memperkuat manajemen risiko.ABSTRACTThe 2020–2024 period represents a turbulent phase for the Indonesian banking sector due to the COVID-19 pandemic and the subsequent economic recovery, during which earnings quality became a real test for bank sustainability. This study aims to examine the effect of capital adequacy, liquidity, and profitability on earnings quality, as well as to investigate whether the characteristics of the board of commissioners are able to strengthen this relationship. The sampling method used in this study is purposive sampling, with a sample of 43 Conventional Commercial Banks listed on the Indonesia Stock Exchange (IDX), resulting in a total of 215 observations. The data were analyzed using panel data regression with the Common Effect Model.The findings reveal several interesting facts: large capital and high profitability do not necessarily guarantee good earnings quality. In contrast, the Loan at Risk (LAR) ratio has a significant negative effect, indicating that credit risk erodes real cash flows. The main novelty of this research lies in the crucial role of nationality diversity; the presence of foreign directors or commissioners is proven to mitigate credit risk and reverse the negative impact of LAR into a positive effect on earnings quality. The implication of this finding suggests that banks need to consider global talent within their board composition inorder to strengthen risk management practices.]]>
