Pengaruh Karakteristik Komite Audit Terhadap Manajemen Laba

Mardhatillah, Mardhatillah (2024) Pengaruh Karakteristik Komite Audit Terhadap Manajemen Laba. Sarjana (S1) thesis, Universitas Islam 45 Bekasi.

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Abstract

Mardhatillah (41183403170125) The influence of audit committee characteristics on earnings management (study of food and beverage sub-sector industrial sector companies listed on the Indonesian Stock Exchange in 2020-2022. xii + 129 pages + 11 tables + 1 image + 17 attachments Keywords: audit committee independence, audit committee size, audit committee meeting frequency, audit committee financial expertise , earnings management This research aims to determine whether the independence of the audit committee, the size of the audit committee, the frequency of audit committee meetings, the financial expertise of the audit committee have an effect on earnings management. The analytical method used to test the hypothesis is multiple linear regression analysis using SPSS version 27 software. The data used is secondary data sourced from financial reports and annual reports , companies in the food and beverage subsector industrial sector listed on the Indonesia Stock Exchange in 2020 -2022. The sample consisted of 65 data using a purposive sampling technique. Based on the results of multiple linear regression, the independent variable IKA (audit committee independence) has a negative coefficient with a significance level of 0.855. The independent variables UKA (audit committee size), FPKA (audit committee meeting frequency), and FEKA ( audit committee financial expertise ) have positive coefficients with significance levels of 0.001, 0.017, and 0.938 respectively. In conclusion, the results of this research show that UKA (audit committee size) and FPKA (audit committee meeting frequency) have a positive effect on earnings management. IKA (audit committee independence) and FEKA ( audit committee financial expertise ) have no effect on earnings management. Bibliography: 59 (1976-2023)

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