KETERLIBATAN DEWAN KOMISARIS DALAM KOMITE NOMINASI , KOMITE REMUNERASI, KOMITE AUDIT TERHADAP MANAJEMEN LABA DENGAN KEAHLIAN AKUNTANSI

SITI MUSKABIKHUL KHASANAH, NIM. 17108040025 (2021) KETERLIBATAN DEWAN KOMISARIS DALAM KOMITE NOMINASI , KOMITE REMUNERASI, KOMITE AUDIT TERHADAP MANAJEMEN LABA DENGAN KEAHLIAN AKUNTANSI. Skripsi thesis, FAKULTAS EKONOMI DAN BISNIS.

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Abstract

Earnings Management is a major concern among accounting practitioners to study. Earnings management affects the decision -making process by all the company's stakeholders, including investors, regulators, and analysts. The level of earnings management is significantly correlated with various aspects of corporate governance. Corporate governance is a useful profit monitoring mechanism to reduce earnings management practices by companies. The presence of a board of commissioners in one or more board committees may reflect that the board of commissioners is trying to dominate the overall mechanism of corporate governance in a company. This study aims to examine the involvement of the Board of Commissioners as chairman and ordinary members of the Nomination Committee, Remuneration Committee, and Audit Committee on Earnings Management practices moderated by the Accounting Expertise of Board Members. The data used are financial statements of manufacturing companies registered in the IDX in 2015 to 2019. The method used in this study is multiple regression analysis. From the results of the study, it can be concluded that the board of commissioners involved in the nomination committee and remuneration committee has negatively improve earnings management, while if involved in the audit committee has no effect on earnings management. Then the board of commissioners who have accounting expertise moderates the relationship between the nomination and remuneration committees on earnings management, but not so with the audit committee.

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