Email this article Pengaruh Karakteristik Dewan Komisaris, Karakteristik Komite Audit, dan Kualitas Audit Terhadap Kualitas Laba
Abstract
This study analyzed the influence of the Board of Commisioner characteristics, Audit Committee characteristics, and Audit Quality on the earnings quality of non-financial companies listed on the BEI 2019. This research was conducted considering that there are still many financial reporting scandals that start with earnings management actions and make the earnings quality can’t reflect the real conditions of the company's performance. Quality of earnings in this study is proxied by discretionary accruals which are calculated using the Modified Jones Model. The study population was non-financial companies listed on the BEI 2019 as many as 542 companies. Using purposive sampling technique, the final sample was 419 companies. Hypothesis testing is done by using multiple linear regression test. The results showed that independent board members and audit quality have a positive and significant effect, the board of commissioners' accounting expertise have a negative and significant effect, and then board commissioners gender diversity, audit committee gender diversity, and audit committee accounting expertise doesn’t affect the quality of earnings.
Penelitian ini bertujuan untuk menganalisis pengaruh karakteristik Dewan Komisaris, Komite Audit, dan Kualitas Audit terhadap kualitas laba perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019. Penelitian ini dilakukan mengingat masih banyak terjadi skandal pelaporan keuangan yang berawal dari tindakan manajemen laba sehingga menyebabkan kualitas laba menjadi rendah. Laba yang berkualitaas adalah laba yang dapat mencerminkan kondisi nyata dari kinerja perusahaan. Kualitas laba dalam penelitian ini diproksikan dengan discretionary accruals yang dihitung menggunakan Model Jones yang Dimodifikasi. Populasi penelitian adalah perusahaan non-keuangan yang terdaftar di BEI tahun 2019 yaitu sebanyak 542 perusahaan. Dengan teknik purposive sampling, diperoleh sampel akhir sebanyak 419 perusahaan. Pengujian hipotesis dilakukan dengan uji regresi linier berganda. Hasil penelitian menunjukkan bahwa anggota dewan komisaris independen dan kualitas audit berpengaruh positif dan signifikan, keahlian akuntansi dewan komisaris berpengaruh negatif dan signifikan, serta diversitas gender dewan komisaris, diversitas gender komite audit, dan keahlian akuntansi komite audit tidak berpengaruh terhadap kualitas laba.
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DOI: http://dx.doi.org/10.20961/jab.v21i1.658
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