Kecakapan Manajerial dan Kualitas Laba dengan Kepemilikan Manajerial dan Komisaris Independen sebagai Variabel Pemoderasi

Naila Rizki Salisa, Indra Wijaya Kusuma


Tingginya kecakapan manajerial mengarah pada kualitas laba yang lebih baik. Perusahaan yang memiliki kepemilikan manajerial dan komisaris independen yang tinggi menunjukkan hubungan yang kuat antara kecakapan manajerial dan kualitas laba. Penelitian ini bertujuan untuk menguji pengaruh kepemilikan manajerial dan komisaris independen melalui hubungan antara kecakapan manajerial dan kualitas laba. Penelitian ini dilakukan terhadap 180 observasi dari 45 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2010-2015. Hasil penelitian empiris menunjukkan bahwa kecakapan manajerial memiliki pengaruh positif terhadap kualitas laba. Artinya, semakin tinggi kecakapan seorang manajer, maka semakin tinggi kualitas laba perusahan. Penelitian ini juga memberikan bukti bahwa dengan adanya kepemilikan manajerial dan komisaris independen dapat memperkuat hubungan positif antara kecakapan manajerial dan kualitas laba. Penelitian ini menunjukkan bahwa perusahaan diharapkan memperkuat mekanisme tata kelola untuk mendisiplinkan manajer agar manajer bertindak secara efisien dalam mengelola perusahaan.

Kata kunci: kecakapan manajerial, kualitas laba, kepemilikan manajerial, komisaris independen.

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