Email this article Pengaruh komisaris independen dan demografi komisaris terhadap manajemen laba pada perusahaan IPO pada tahun 2015-2019
Abstract
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh karakteristik dewan komisaris terhadap manajemen laba. Desain penelitian ini adalah kuantitatif dengan hipotesis. Objek penelitian ini adalah perusahaan non-keuangan yang melakukan IPO pada periode 2017-2019. Teknik analisis data adalah regresi linier berganda. Komisaris independen diukur dengan melihat proporsi jumlah komisaris independen dari total anggota dewan komisaris. Gender juga diukur dengan melihat proporsi jumlah komisaris wanita dari total anggota dewan komisaris. Umur komisaris diukur dengan melihat rata-rata usia dewan komisaris dalam suatu perusahaan. Masa jabatan dewan komisaris diukur dengan melihat masa jabatan seorang dewan komisaris dalam suatu perusahaan. Manajemen laba diukur dengan menggunakan The Khotari Model. Dari hasil pengolahan data, diperoleh hasil penelitian bahwa komiasris independen, komisaris wanita, umur komisaris, masa jabatan komisaris, dan pendidikan komisaris berpengaruh negatif terhadap manajemen laba.
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DOI: https://doi.org/10.30872/jfor.v24i1.10730
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