PENGARUH LEVERAGE DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA PADA PERUSAHAAN SUBSEKTOR TAMBANG LOGAM DAN MINERAL LAINNYA YANG TERDAFTAR DI BEI PERIODE 2016-2020
Keywords:
leverage, audit committee, earnings managementAbstract
This research was conducted to find of leverage and audit committee in
influencing earnings management. The population of this study is a subsector
company of other metals and mineral mines listed on the Indonesian stock exchange
in the period 2016 – 2020. Samples that fit the researcher’s criteria as many as 40 and
data are downloaded from www.idx.co.id. The analysis methods performed are
descriptive, coefficient correlation, coefficient determination, simple regression,
classical assumption test, normality test, multi correlation, significance test, multiple
regression with significance level of 0.05 or 5%. The result of this study showed that
leverage (X1) had a significant negative influence on earnings management with value
of 0.844 > 0.05, and the audit committee (X2) with a proportion of the number of audit
committee members of 0.002 < 0.05 had a significant positive influence on earnings
management and the number of meetings of 0.215 > 0.05 had a negative significant
on earnings management (Y), and f has a significant influence with a value of 0.011 <
0.05 simultaneously.
References
Alfiyasahra, N., & Challen, A. E. (2020). Pengaruh Kualitas Komite Audit dan Ukuran
Kantor Akuntan Publik terhadap Manajemen Laba. Jurnal Akuntansi
Indonesia, 9(1), 37. https://doi.org/10.30659/jai.9.1.37-51
Budianti, I., Nazar, M. R., & Kurnia. (2018). Pengaruh Return on Asset, Leverage,
Komisaris Independen dan Ukuran Perusahaan Terhadap Agresivitas Pajak. EProceeding of Management, 98(3), 426–438.
Fanani, Y., Sulistyo, S., & Mustikowati, R. I. (2020). Pengaruh Good Corporate
Governance dan Leverage Terhadap Manajemen Laba. Jurnal Riset
Mahasiswa Akuntansi, 6(2). https://doi.org/10.21067/jrma.v6i2.4218
Ferra, Novitaningrum, D. A. (2016). Analysis of Good Corporate Governance
Principles (Institutional Ownership, Managerial Ownership, Independent
Commissioners, And Audit Committee) To Disclosure Sustainability Report
Through Roa As Moderating Variables (Study on Manufacturing Companies
of V. 35(5), 0–14. https://doi.org/10.11684/j.issn.1000-310X.2016.05.008
Gunawan, & Situmorang, E. M. (2016). Pengaruh Dewan Komisaris, Kepemilikan
Manajerial dan Komite Audit terhadap Manajemen Laba pada Perusahaan
Bumn di Bursa Efek Indonesia Periode Tahun 2011-2015. Jurnal Ekonomi,
Manajemen Dan Perbankan, 2(2), 55–62.
Kamil, I., & Ariyani, M. (2017). Manajemen Laba Ditinjau Dari Faktor Beban Pajak
Tangguhan , Profitabilitas dan Leverage. Jurnal Online Insan Akuntan, 2(2),
–270.
Padmini, & Ratnadi. (2020). The Effect of Free Cash Flow, Dividend Policy, and
Financial Leverage on Earnings Management. American Journal of
Humanities and Social Sciences Research, 4(1), 195–201.
Purnama, D. (2017). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan,
Kepemilikan Institusional Dan Kepemilikan Manajerial Terhadap Manajemen
Laba. Jurnal Riset Keuangan Dan Akuntansi, 3(1), 1–14.
https://doi.org/10.25134/jrka.v3i1.676
Suwanti. (2017). Pengaruh Good Corporate Governance, Free Cash Flow, Manajemen
Inventory dan Leverage Terhadap Manajemen Laba. Jurnal Ilmu Dan Riset
Akuntansi, 6(9), 1–21.
Yahya, A., & Wahyuningsih, D. (2020). Pengaruh Perencanaan dan Aset Pajak
Tangguhan Terhadap Manajemen Laba Pada Perusahaan Telekomunikasi dan
Konstruksi Yang Terdaftar di Bursa Efek Indonesia Periode 2013 – 2017.
Sosiohumanitas, 21(2), 86–92. https://doi.org/10.36555/sosio
humanitas.v21i2.1242
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2021 Jurnal Ekonomis
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
