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PERAN KOMITE AUDIT DALAM MITIGASI MANAJEMEN LABA DENGAN REPUTASI AUDITOR SEBAGAI FAKTOR MODERASI (STUDI EMPIRIS PADA SEKTOR CONSUMER NON-CYCLICALS YANG TERDAFTAR DI BEI TAHUN 2020-2024)

This study aims to examine the role of audit committees in mitigating earnings management with auditor reputation as a moderating factor. Earnings management is measured using discretionary accruals. This study focuses on consumer non-cyclical companies listed on the Indonesia Stock Exchange (IDX) during 2020-2024. The sampling technique used purposive sampling, resulting in 70 companies with a total of 350 observations. The analysis was conducted using panel data regression with a Random Effect Model and robust standard error, as well as Moderated Regression Analysis (MRA) using STATA 17 software. The results show that the size, gender, number of meetings, and financial expertise of the audit committee do not have a significant effect on earnings management, while the independence of the audit committee cannot be tested due to a lack of data variation. Auditor reputation is only proven to moderate the effect of the number of audit committee meetings in suppressing earnings management.

Availability
#
Central Library (Reference) T1932052026
T193205
Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T1932052026
Publisher
Indralaya : Prodi Ekonomi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya.,
Collation
xviii, 87 hlm.; ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.307
Content Type
Text
Media Type
unmediated
Carrier Type
-
Edition
-
Subject(s)
Manajemen Laba
Prodi Ekonomi Akuntansi
Specific Detail Info
-
Statement of Responsibility
Other version/related
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