Hubungan Komite Audit Independen Dan Manajemen Laba Akrual Pada Perusahaan Non-Keuangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2013 - 2017

Inez Valensia, Vanya Calista, Retno Yuliati, Luciana Haryono

Abstract


Penelitian ini bertujuan untuk mengetahui apakah komite audit independen memiliki hubungan dengan manajemen laba akrual. Efektivitas kinerja komite audit yang dinilai rendah sejak adanya kasus Enron dan Worldcom menyebabkan adanya kemungkinan kecurangan pada proses pelaporan keuangan. Salah satu kecurangan yang mungkin terjadi adalah manajemen laba. Dalam penelitian ini, sampel yang kami gunakan terbatas pada perusahaan terbuka di Indonesia tahun 2013-2017 yang bergerak di bidang selain jasa keuangan. Variabel independen yang digunakan adalah komite audit independen yang dilihat dari beberapa komponen, seperti ukuran komite audit, jumlah rapat komite audit yang diikuti dalam satu tahun, dan keberadaan anggota wanita dalam komite audit. Manajemen laba akrual sebagai variabel dependen menggunakan akrual diskresioner (Kasznik,1999) sebagai proksinya. Metode yang digunakan dalam analisis data adalah multiple regression. Hasil penelitian ini adalah ukuran komite audit berhubungan positif signifikan dengan manajemen laba, serta jumlah rapat berhubungan negatif tidak signifikan terhadap manajemen laba, dan keberadaan anggota wanita dalam komite audit berhubungan negatif signifikan dengan manajemen laba. Penelitian ini menarik untuk dilakukan karena dari penelitian-penelitian terdahulu belum ditemukan hasil yang konsisten. Selain itu, walaupun penelitian mengenai hubungan ukuran dan frekuensi rapat komite audit telah banyak dilakukan, penelitian tentang keberadaan anggota wanita masih jarang, terutama di Indonesia.

Kata Kunci: anggota wanita, jumlah rapat, manajemen laba, model kasznik, ukuran komite audit.

 


Keywords


Female Members; Number of Meetings; Earnings Management; Kasznik Model, Audit Committee Size

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DOI: http://dx.doi.org/10.22441/profita.2020.v13i3.011

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