ANALISIS PENGARUH KUALITAS PENGUNGKAPAN DAN TATA KELOLA PERUSAHAAN TERHADAP MANAJEMEN LABA

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Natasha Antonia Wisely
Ria Karina

Abstract

Tujuan dari penelitian ini adalah menguji pengaruh tata kelola perusahaan dan kualitas pengungkapan terhadap manajemen laba. Penelitian ini menggunakan populasi pada perusahaan publik yang terdaftar di BEI periode 2017-2021 dengan jumlah sampel sebanyak 2.075. Pemilihan sampel  dilakukan dengan menggunakan metode purposive sampling. Data penelitian diperoleh dari laporan keuangan dan tahunan yang dipublikasi melalui website pasar modal Indonesia.  Penelitian ini menggunakan analisis  regresi data panel. Hasil penelitian ini menunjukkan bahwa struktur kepemilikan manajerial, kepemilikan institusional dan blockholder menghasilkan pengaruh positif dan signifikan  terhadap manajemen laba.  Namun demikian, kualitas pengungkapan dan tata kelola perusahaan yang berkaitan dengan independen dan keahlian serta jumlah dewan komisaris dan komite audit  tidak berpengaruh signifikan terhadap manajemen laba. Hasil penelitian ini mengimplikasikan tentang struktur kepemilikan dan pentingnya pengaturan komposisi dewan komisaris dan komite audit dalam tata kelola perusahaan publik dalam membatasi tindakan manajemen laba. 

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How to Cite
Wisely, N. A., & Karina, R. (2022). ANALISIS PENGARUH KUALITAS PENGUNGKAPAN DAN TATA KELOLA PERUSAHAAN TERHADAP MANAJEMEN LABA . Akurasi : Journal of Accounting and Finance Studies, 5(2), 209-226. https://doi.org/10.29303/akurasi.v5i2.252
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