Pengaruh Efektivitas Komite Audit, Dewan Direksi dan Kualitas Audit Terhadap Manajemen Laba

Susanti, Susanti (2020) Pengaruh Efektivitas Komite Audit, Dewan Direksi dan Kualitas Audit Terhadap Manajemen Laba. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Tindakan manipulasi laba atau disebut sebagai Earning Management merupakan aktivitas manipulasi yang diperbuat oleh pihak manajemen terhadap laporan keuangan entitas yang bermakna untuk memperoleh profit pribadi maupun entitas. Hal tersebut akan merugikan pihak investor yang menanamkan modal pada entitias tersebut karena patokan bagi publik untuk melakukan investasi adalah laporan keuangan. Tujuan penelitian ini yakni menganalisa dampak board director dan audit committee effectiveness serta audit quality pada Earning Management. Entitas publik di Indonesia sudah terdapat beberapa kecurangan pada laporan keuangan sehingga penelitian ini menganalisis secara terperinci dampak board director dan audit committee effectiveness pada Earning Management. Entitas non financial yang terdapat pada Bursa Efek Indonesia (BEI) waktu 2014 hingga 2018 merupakan sampel yang dipakai dalam pengujian ini dengan menggunakan regresi panel. ********************************************************************** The act of profit manipulation or referred to as Earning Management is a fraudulent activity committed by management to the entity's financial statements that are meaningful to obtain personal or entity profit. This will be detrimental to investors who invest capital in these entities because the benchmark for the public to make investments is the financial statements. The purpose of this case is to analyze the impact of the benefit of the board director and audit committee and audit quality on management earnings report. Public entities in Indonesia already have some fraud on the financial statements so this case probe in detail the impact of the effectiveness of the audit commission and board of directors on Earning Management. Non-financial entities listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period are the samples used in this test. Panel regression is a method used in research.

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