PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP MANAJEMEN LABA DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Sektor Consumer Non-cyclicals di Bursa Efek Indonesia Periode 2019-2023)

HERIANSYAH, ANNISA (2025) PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP MANAJEMEN LABA DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Sektor Consumer Non-cyclicals di Bursa Efek Indonesia Periode 2019-2023). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

This study aims to analyze the effect of audit committee characteristics on earnings management with audit quality as a moderating variable, based on the perspective of agency theory. The research population consists of consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period, with a sample of 59 companies selected using purposive sampling. The audit committee characteristics examined include independence, expertise, and meeting frequency. Data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with SPSS version 25. The results show that audit committee independence, expertise, and meeting frequency have a negative effect on earnings management. Furthermore, audit quality strengthens the effect of independence and meeting frequency on earnings management, but does not moderate the effect of audit committee expertise.

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	Muchlish, E. Munawar	197509092005011002

Additional Information:

Penelitian ini bertujuan untuk menganalisis pengaruh karakteristik komite audit terhadap manajemen laba dengan kualitas audit sebagai variabel moderasi, berdasarkan perspektif agency theory. Populasi penelitian adalah perusahaan sektor consumer non-cyclicals yang terdaftar di BEI periode 2019–2023 dengan sampel 59 perusahaan melalui metode purposive sampling. Variabel karakteristik komite audit yang diuji meliputi independensi, keahlian, dan frekuensi rapat. Analisis data dilakukan dengan regresi linier berganda dan Moderated Regression Analysis (MRA) menggunakan SPSS versi 25. Hasil penelitian menunjukkan bahwa independensi, keahlian, dan frekuensi rapat komite audit berpengaruh negatif terhadap manajemen laba. Selain itu, kualitas audit memperkuat pengaruh independensi dan frekuensi rapat terhadap manajemen laba, namun tidak memoderasi pengaruh keahlian komite audit.

Uncontrolled Keywords:

Audit Committee, Earnings Management, Audit Quality, Moderated Regression Analysis Komite Audit, Manajemen Laba, Kualitas Audit, Moderated Regression Analysis

Subjects:

H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HF Commerce > HF5601 Accounting

Divisions:

05-Fakultas Ekonomi dan Bisnis
05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi

Depositing User:

Annisa Heriansyah

Date Deposited:

31 Oct 2025 07:14

Last Modified:

31 Oct 2025 07:14

URI:

http://eprints.untirta.ac.id/id/eprint/55591

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