ANALISIS PENGARUH KOMISARIS INDEPENDEN DAN KARAKTERISTIK KOMITE AUDIT TERHADAP MANAJEMEN LABA AKRUAL DAN RIIL (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA BEI 2014-2023)

Nur Alip Rahmawan, NIM.: 21108040103 (2025) ANALISIS PENGARUH KOMISARIS INDEPENDEN DAN KARAKTERISTIK KOMITE AUDIT TERHADAP MANAJEMEN LABA AKRUAL DAN RIIL (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA BEI 2014-2023). Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

The research conducted aims to analyze the effect of independent commissioners and committee characteristics, namely audit committee size, audit committee independence, audit committee expertise, number of audit committee meetings, and audit committee gender diversity on accrual and real earnings management. This type of research is quantitative and uses purposive sampling method for sample selection. The research population is manufacturing companies listed on the Indonesia Stock Exchange for 10 years, namely the period 2014 to 2023. Research testing uses panel data regression analysis. The results state that independent commissioners, audit committee size, audit committee independence, audit committee expertise, audit committee gender diversity have no effect on accrual earnings management. Independent commissioners, audit committee expertise, number of audit committee meetings, audit committee gender diversity have no effect on real earnings management. Audit committee size has a positive effect on real earnings management. The number of audit committee meetings has a negative impact on accruals earnings management and audit committee independence has a negative impact on real earnings management.

Item Type: Thesis (Skripsi)
Additional Information / Supervisor: Rosyid Nur Anggara Putra, SPd., M.Si.
Uncontrolled Keywords: Manajemen Laba Akrual, Manajemen Laba Riil, Komisaris Independen, Karakteristik Komite Audit
Subjects: 600 Sains Terapan > 650 Business/Bisnis > 657.42 Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis Islam > Akuntansi Syari'ah (S1)
Depositing User: Muh Khabib, SIP.
Date Deposited: 04 Feb 2025 14:25
Last Modified: 04 Feb 2025 14:25
URI: http://digilib.uin-suka.ac.id/id/eprint/69783

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