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PENGARUH INDEPENDENSI KOMITE AUDIT DAN DEWAN KOMISARIS TERHADAP BIAYA EKUITAS MODAL DENGAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia Tahun 2020)

YULIANTI, ANNE (2023) PENGARUH INDEPENDENSI KOMITE AUDIT DAN DEWAN KOMISARIS TERHADAP BIAYA EKUITAS MODAL DENGAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia Tahun 2020). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

A quality audit process is needed to limit earnings management activities so as to present financial statements that can be accounted for and have high quality auditing. This study was conducted to examine the effect of the independence of the audit committee and the board of commissioners on earnings management which has an impact on the cost of equity capital. The research population is mining companies listed on the Indonesia Stock Exchange, with a sample of 45 mining companies' financial statements in 2020. Data analysis uses the intervening regression model and Sobel test. The results showed that only the independence of the audit committee had a significant effect on earnings management, while the board of commissioners had no effect. The independence of the audit committee, the board of commissioners and earnings management proved to have a significant effect on the cost of equity capital. Keywords: Cost of Equity Capital, Board of Commissioners, Independence of the Audit Committee, Earnings Management

Item Type: Thesis (S1)
Contributors:
ContributionContributorsNIP/NIM
Thesis advisorYAZID, HELMI197012182002121001
Thesis advisorTAQI, MUHAMMAD197412242003121001
Additional Information: Proses audit yang berkualitas diperlukan untuk membatasi aktivitas manajemen laba sehingga menyajikan laporan keuangan yang dapat dipertanggungjawabkan dan memiliki auditing yang berkualitas tinggi. Penelitian ini dilakukan untuk menguji pengaruh independensi komite audit dan dewan komisaris terhadap manajemen laba yang berdampak pada biaya ekuitas modal. Populasi penelitian adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia, dengan sampel diambil sebanyak 45 laporan keuangan perusahaan pertambangan tahun 2020. Analisis data menggunakan model regresi intervening dan uji sobel. Hasil penelitian menunjukan hanya independensi komite audit yang berpengaruh signifikan terhadap manajemen laba, sedangkan dewan komisaris tidak berpengaruh. Independensi komite audit, dewan komisaris dan manajemen laba terbukti berpengaruh signifikan terhadap biaya ekuitas modal. Kata kunci : Biaya Ekuitas Modal, Dewan Komisaris, Independensi Komite Audit, Manajemen Laba
Uncontrolled Keywords: Kata kunci : Biaya Ekuitas Modal, Dewan Komisaris, Independensi Komite Audit, Manajemen Laba Keywords: Cost of Equity Capital, Board of Commissioners, Independence of the Audit Committee, Earnings Management
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HG Finance
Divisions: 05-Fakultas Ekonomi dan Bisnis
05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi
Depositing User: Anne Yulianti
Date Deposited: 20 Mar 2023 11:54
Last Modified: 20 Mar 2023 11:54
URI: http://eprints.untirta.ac.id/id/eprint/22518

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