Pengaruh Independensi Komite Audit, Keahlian Keuangan Komite Audit, Dan Gender Komite Audit Terhadap Manajemen Laba Riil

Nurjanah, Siti (2025) Pengaruh Independensi Komite Audit, Keahlian Keuangan Komite Audit, Dan Gender Komite Audit Terhadap Manajemen Laba Riil. Sarjana (S1) thesis, Universitas Islam 45.

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Abstract

This study aims to determine the effect of audit committee independence, audit committee financial expertise, and audit committee gender on real earnings management. The type of research used is quantitative research using secondary data obtained from the annual reports of companies listed on the Indonesia Stock Exchange (IDX) in the consumer non-cyclicals sector during the 2021-2023 period. The sampling technique in this study was carried out using purposive sampling technique and the research sample obtained was 82 companies. The analysis method used is descriptive statistical analysis, panel data model selection, panel data regression analysis, and hypothesis testing using E-Views 12 software. The results of the study indicate that audit committee independence has a significant negative effect on real earnings management. While the financial expertise of the audit committee has no effect on real earnings management. The gender of the audit committee has no effect on real earnings management. In addition, profitability has a significant positive effect on real earnings management, while leverage has no effect on real earnings management.

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