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Pengaruh Proporsi Dewan Komisaris Independen dan Keahlian Keuangan Komite Audit terhadap Manajemen Laba pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023

Year: 2025

Type: article

Abstract: This study aims to determine the effect of the proportion of independent commissioners and audit committee financial expertise on earnings management. The research was conducted at state-owned companies listed on the Indonesia Stock Exchange with an observation period of 2019-2023. The sampling method uses purposive sampling; the research sample consists of 24 companies listed on the IDX. Multiple Linear Regression Analysis as a data analysis technique. Research findings show that the variable proportion of independent board of commissioners has a negative influence on earnings management. Meanwhile, the audit committee's financial expertise variable has a positive influence on earnings management.

Source: JURNAL EKSPLORASI AKUNTANSI

DOI: 10.24036/jea.v7i2.2540

Authors: Karolina Daeli, Deviani Deviani

Institution: State University of Padang

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: diamond

OpenAlex ID: W4411529233

FWCI:

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