Pengaruh ukuran komite audit, ukuran dewan komisaris, dan dewan komisaris independen terhadap manajemen laba pada perusahaan jasa transportasi yang terdaftar di bursa efek Indonesia

Estiara Krista Antamapuri, Wirasmi Wardhani

Abstract


Tujuan dari penelitian ini adalah untuk menganalisis pengaruh Ukuran Komite Audit, Ukuran Dewan Komisaris terhadap Manajemen Laba. Penelitian ini dilakukan pada Perusahaan Jasa Transportasi yang terdaftar di Bursa Efek Indonesia tahun 2018-2020. Penelitian ini menggunakan purposive sampling dengan jumlah sampel yang memenuhi kriteria sebanyak 34 perusahaan dengan 102 data. Jenis data yang digunakan adalah data kuantitatif dan sumber data berupa laporan keuangan dan laporan tahunan perusahaan. Alat analisis yang digunakan adalah statistik deskriptif dan regresi data panel. Hasil penelitian ini menunjukkan: (1) Ukuran Komite Audit berpengaruh negatif signifikan terhadap Manajemen Laba, (2) Ukuran Dewan Komisaris berpengaruh positif signifikan terhadap Manajemen Laba, (3) Dewan Komisaris Independen berpengaruh negatif tidak signifikan terhadap Manajemen Laba.

Keywords


Perusahaan jasa transportasi; manajemen laba; ukuran komite audit; ukuran dewan komisaris; dewan komisaris independen

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DOI: https://doi.org/10.30872/jimm.v8i2.12101

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