PENGARUH KEAHLIAN KEUANGAN DAN GENDER KOMITE AUDIT TERHADAP MANAJEMEN LABA
DOI:
https://doi.org/10.25299/jafar.2024.18912Keywords:
Keahlian Keuangan, Gender, Komite Audit, manajemen laba, BEI, Non-keuanganAbstract
Penelitian ini bertujuan untuk mengetahui pengaruh keahlian keuangan dan gender komite audit pada manajemen laba. Penelitian dilakukan pada 1236 laporan keuangan pada perusahaan non keuangan yang terdatar di BEI periode 2020 hingga 2022 dengan akhir data sampel 1114 laporan keuangan setelah data ditransformasi. Analisis data yang digunakan yaitu uji statistik deskriptif, uji asumsi klasik, dan uji hipotesis. Hasil analisis menunjukkan keahlian keuangan dan gender komite audit mampu menurunkan manajemen laba perusahaan. Komite audit yang semakin ahli pada bidang keuangan akan semakin dapat menurunkan manajemen laba dan gender komite audit membawa pengaruh untuk pengambilan keputusan sehingga lebih mampu mencegah terjadinya manajemen laba.
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