Pengaruh Keahlian Komite Audit Terhadap Manajemen Laba Pada Bisnis Manufaktur
DOI:
https://doi.org/10.30812/income.v3i1.4834Keywords:
Manajemen Laba, Penurunan Laba, Keahlian Komite Audit, Bisnis ManufakturAbstract
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.
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