Pengaruh Keahlian dan Ukuran Komite Audit Terhadap Manajemen Laba dengan Kinerja Keuangan Sebagai Variabel Pemoderasi

Muhammad Hurmanmildam Mildam; Umaimah Umaimah

doi:10.30587/jcaa.v5i1.12019

Authors

Muhammad Hurmanmildam Mildam Universitas Muhammadiyah Gresik
Umaimah Umaimah Universitas Muhammadiyah Gresik

DOI:

https://doi.org/10.30587/jcaa.v5i1.12019

Keywords:

Keywords:Earnings management, expertise audit committee, size audit committee, corporate governance.

Abstract

The purpose of this research is to examine the influence of expertise & size of the audit committee on earnings management with financial performance as a moderating variable in companies listed in Indonesian Stock Exchange during 2022 to 2024. The independent variables include of expertise and size of audit committee. The dependent variable is earnings management which is measured by discretionary revenue model. Moderating variable in this study is financial performance. The population of this research from companies listed at Indonesian Stock Exchange during 2022 to 2024. The sampling method used in this research is purposive sampling method. In addition, the data analysis method used is moderated regression analysis (MRA) and descriptive statistics. The result of this research indicates that the mechanism of good corporate governance which is represented by the expertise and size of audit committee, have not impact on earnings management. Meanwhile, financial performance moderated the influence relationship of expertise and size of audit committee to earning management.

Downloads

Download data is not yet available.

References

Agrawal, A., & Chadha, S. (2005). Corporate Governance and Accounting Scandals. Journal of Law and Economics, 48(2), 371–406.

Badolato, P. G., Donelson, D. C., & Ege, M. (2014). Audit committee financial expertise and earnings management: The role of status. Journal of Accounting and Economics, 58(2–3), 208–230. https://doi.org/10.1016/j.jacceco.2014.08.006

Bilal, Chen, S., & Komal, B. (2018). Audit committee financial expertise and earnings quality: A meta-analysis. Journal of Business Research, 84(November 2016), 253–270. https://doi.org/10.1016/j.jbusres.2017.11.048

Ching, C. P., Teh, B. H., San, O. T., & Hoe, H. Y. (2015). The relationship among audit quality, earnings management, and financial performance of Malaysian public listed companies. International Journal of Economics and Management, 9(1), 211–229.

Ghozali, I. (2016). Aplikasi Analisis Multivariete dengan Program IBM SPSS 23.

Haldar, A., & Raithatha, M. (2017). Do compositions of board and audit committee improve financial disclosures? International Journal of Organizational Analysis, 25(2), 251–269. https://doi.org/10.1108/IJOA-05-2016-1030

Jensen, C. M., & Meckling, H. W. (1976). Theory of The Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 3, 305–360. https://doi.org/10.1057/9781137341280.0038

Mahrani, M., & Soewarno, N. (2018). The effect of good corporate governance mechanism and corporate social responsibility on financial performance with earnings management as mediating variable. Asian Journal of Accounting Research, 3(1), 41–60. https://doi.org/10.1108/AJAR-06-2018-0008

Nguyen, Q., Kim, M. H., & Ali, S. (2024). Corporate governance and earnings management: Evidence from Vietnamese listed firms. International Review of Economics and Finance, 89(PA), 775–801. https://doi.org/10.1016/j.iref.2023.07.084