Pengaruh komite audit, ukuran perusahaan, leverage dan profitabilitas terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia
Abstract
Penelitian ini bertujuan untuk menganalisis dan memberikan bukti empiris yang berkaitan dengan pengaruh komite audit (KA), ukuran perusahaan (UP), leverage (LV), dan profitabilitas (PROB) terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2020. Penelitian ini menggunanakan data sekunder yang dikumpulkan dari Indonesia Stock Exchange (IDX) dan sampel penelitian ini diambil dengan menggunakan teknik purposive sampling, yaitu penentuan sampel yang memenuhi kriteria-kriteria tertentu. Dari 195 perusahaan manufaktur yang terdaftar, diperoleh 58 perusahaan yang memenuhi kriteria dan analisis menggunakan teknik regresi data panel dengang model fixed effect sebagai uji hipotesis. Alat bantu analisis yang digunakan dalam penelitian ini adalah E-Views 10. Hasil penelitian ini menunjukkan bahwa: Pertama, komite audit (KA) berpengaruh negatif dan tidak signifikan terhadap manajemen laba. Kedua, ukuran perusahaan (UP) berpengaruh negatif dan signifikan terhadap manajemen laba. Ketiga, leverage (LV) berpengaruh positif dan tidak signifikan terhadap manajemen laba. Keempat, profitabilitas (PROB) berpengaruh negatif dan signifikan terhadap manajemen laba.
Keywords
References
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DOI: https://doi.org/10.30872/jmmn.v15i2.14642
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Jurnal Manajemen
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