Pengaruh Karakteristik Direktur Utama dan Komite Audit terhadap Manajemen Laba pada Perusahaan Terafiliasi
Main Article Content
This study aims to determine the effect of the age of the president director, the gender of the president director, the tenure of the president director, and the number of audit committees on profit management. The population of this study is affiliated companies in the manufacturing sector listed on the Indonesia Stock Exchange 2019-2021. The retrieval technique used was purposive sampling and obtained 48 companies. The data analysis method used is multiple linear regression analysis of panel data processed with the Eviews program. Based on the results of data analysis, it shows that the number of audit committees affects profit management, the characteristics of the president director which include age, gender, and tenure of the president director do not affect the profit management of affiliated companies in the manufacturing sector listed on the IDX 2019-2021.
Keywords:
Characteristics of The Main Directorate, Audit Committee, Profit Management, Affiliated
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Davis, J. H., Schoorman, F. D., & Donaldson, L. (1997). Toward a Stewardship Theory of Management. Academy of Management Review, 22(1), 20-47.
Hariyanto, F., & Utomo D.C. (2018). Pengaruh Corporate Governance Dan Kompensasi Eksekutif Terhadap Agresivitas Pajak (Studi Empiris Perusahaan Jasa Sektor Keuangan Yang Terdaftar Di Bei Tahun 2014 - 2016). Diponegoro Journal Of Accounting 7(4)1-14
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Cheng, Qiang, & Lo, Kin. (2006). Insider trading and voluntary disclosures. Journal of Accounting Research, 44(5), 815–848.
Dewi, Widya Rovita, & Damayanti, Theresia Woro. (2020). Pengaruh karakteristik eksekutif terhadap manajemen laba. Jurnal Akuntansi Profesi, 11(2), 316–329.
Dwiyanti, Kadek Trisna, & Astriena, Meyta. (2018). Pengaruh kepemilikan keluarga dan karakteristik komite audit terhadap manajemen laba. Jurnal Riset Akuntansi Dan Bisnis Airlangga, 3(2), 447–469.
Fatimah, Dewi. (2019). Pengaruh board diversity terhadap manajemen laba. Journal of Applied Accounting and Taxation, 4(2), 223–233.
Maisaroh, Siti, & Setiawan, Doddy. (2021). Kepemilikan Saham Asing, Dewan Komisaris Asing dan Direksi Asing Terhadap Penghindaran Pajak di Indonesia. Jurnal Akuntansi Dan Bisnis, 21(1), 29–42.
Peni, E., & Vahamaa. (2010). Female executives and earnings management. Managerial Finance, 36(7), 629–645
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Reitenga, Austin L., & Tearney, Michael G. (2003). Mandatory CEO retirements, discretionary accruals, and corporate governance mechanisms. Journal of Accounting, Auditing & Finance, 18(2), 255–280.
Said, Miah. (2022). Manajemen Pemasaran Dan Kepuasan Konsumen Perusahaan Ritel Modern. INTELEKTUAL KARYA NUSANTARA.
Sudana, I. Made, & Dwiputri, Elka. (2018). Karakteristik CEO Dan Kinerja Perusahaan Non-Keuangan Yang Teraftar Di Bursa Efek Indonesia. Jurnal Manajemen Dan Bisnis Indonesia, 5(3), 299–314.
Vernando, Andreas, & Rakhman, Fuad. (2018). Masa Kerja Ceo Dan Manajemen Laba (CEO Tenure And Earnigs Management). Jurnal Akuntansi Dan Keuangan Indonesia, 15(2), 5.
