PENGARUH KOMITE AUDIT, KEPEMILIKAN INSTITUSIONAL, DAN KOMISARIS INDEPENDEN TERHADAP PRAKTIK MANAJEMEN LABA

Khoirunnisa, Sabrina (2024) PENGARUH KOMITE AUDIT, KEPEMILIKAN INSTITUSIONAL, DAN KOMISARIS INDEPENDEN TERHADAP PRAKTIK MANAJEMEN LABA. Skripsi thesis, Universitas Tarumanagara.

Text Sabrina Khoirunnisa 125239225 JA.pdf Download (1MB)

Abstract

Penelitian ini bertujuan untuk menguji pengaruh komite audit, kepemilikan
institusional, dan komisaris independen terhadap praktik manajemen laba pada
perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia selama periode
2019–2023. Sampel penelitian terdiri dari 57 perusahaan energi yang dipilih
menggunakan teknik purposive sampling. Variabel manajemen laba diukur
menggunakan Modified Jones Model, sedangkan variabel independen dievaluasi
melalui indeks dan rasio. Data dianalisis menggunakan regresi berganda data
panel dengan aplikasi Eviews 12. Hasil analisis data menunjukkan bahwa komite
audit berpengaruh negatif signifikan terhadap manajemen laba, kepemilikan
institusional berpengaruh positif signifikan, sedangkan komisaris independen
berpengaruh negatif namun tidak signifikan. Temuan ini menekankan pentingnya
penguatan tata kelola perusahaan secara substantif, khususnya melalui peran aktif
investor institusional dan peningkatan independensi serta kompetensi dewan
komisaris.
Kata kunci: komite audit, kepemilikan institusional, komisaris independen,
manajemen laba, sektor energi.

This study aims to examine the influence of audit committees, institutional
ownership, and independent commissioners on earnings management practices in
energy sector companies listed on the Indonesia Stock Exchange during the 2019–
2023 period. The research sample consists of 57 energy companies selected
through purposive sampling. Earnings management is measured using the
Modified Jones Model, while the independent variables are assessed using indices
and ratios. The data were analyzed using panel data multiple regression with
EViews 12 software. The results indicate that the audit committee has a
significant negative effect on earnings management, institutional ownership has a
significant positive effect, while the independent commissioners have a negative
but statistically insignificant effect. These findings underscore the need to
strengthen corporate governance substantively, particularly by enhancing the active role of institutional investors and improving the independence and
competence of board members.
Keywords: audit committee, institutional ownership, independent commissioners,
earnings management, energy sector.

Item Type:	Thesis (Skripsi)
Subjects:	Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions:	Fakultas Ekonomi > Akuntansi
Depositing User:	FE Perpus
Date Deposited:	16 Dec 2025 02:01
Last Modified:	16 Dec 2025 02:01
URI:	https://repotest.untar.ac.id/id/eprint/48426

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