Pengaruh Kualitas Audit, Komite Audit, Kepemilikan Manajerial dan Komisaris Independen terhadap Manajemen Laba

Siti Aisah (Universitas Jambi)
Wirmie Eka Putra (Universitas Jambi)
Rahayu Rahayu (Universitas Jambi)

Jurnal Ekonomi, Akuntansi dan Perpajakan
Vol. 3 No. 3 (2026): Agustus : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)

This study aims to examine the influence of audit quality, audit committee, managerial ownership and independent commissioners on profit management in banking companies listed on the Indonesia Stock Exchange for the 2021-2023 period. Profit management practices often arise as a result of conflicts of interest between managers and shareholders. Corporate governance factors such as audit quality, audit committee, managerial ownership, and the existence of independent commissioners are believed to have an important role in suppressing profit management actions. The selection of variables in this study is based on the results of previous research journals that show consistent results on factors that affect profit management. The population in this study is 47 banking companies that have been and are still listed on the Indonesia Stock Exchange for the 2021-2023 period. The sampling technique used was purposive sampling and a sample of 66 data from 22 companies was obtained. The data analysis method used in this study is multiple linear regression analysis using  SPSS software. The results showed that audit quality had an effect on profit management, while audit committees, managerial ownership and independent commissioners had no effect on profit management. Simultaneously the quality of audits, audit committees, managerial ownership and independent commissioners affect profit management.