Pengaruh Struktur Dewan Terhadap Manajemen Laba Akrual Dan Riil

Authors

  • Melita Melita Universitas International Batam
  • Ria Karina Universitas International Batam
  • MARISKA Universitas International Batam

DOI:

https://doi.org/10.35143/jakb.v17i2.6385

Abstract

Penelitian pada perusahaan terdaftar di Bursa Efek Indonesia (2018–2022) menunjukkan bahwa tata kelola perusahaan memengaruhi manajemen laba. Studi ini menggunakan data panel dan model efek tetap pada 466 perusahaan yang dipilih secara purposif. Hasilnya menunjukkan bahwa ukuran dewan direksi berdampak positif pada pengendalian laba; semakin besar dewan, semakin tinggi peluang pengelolaan laba. Sebaliknya, ukuran komite audit dan rasio direktur perempuan berhubungan negatif signifikan dengan manajemen laba. Komite audit yang lebih besar cenderung meningkatkan manajemen laba, sedangkan proporsi direktur perempuan yang lebih tinggi menguranginya. Penemuan ini menekankan pentingnya keberagaman gender dan struktur dewan dalam memperkuat tata kelola perusahaan.

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Published

2024-12-06

Issue

Vol. 17 No. 2 (2024): Jurnal AKuntansi Keuangan dan Bisnis

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