Keahlian Komite Audit sebagai Mekanisme Tata Kelola: Memoderasi Hubungan Antara Konservatisme Akuntansi, Leverage dan Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia
DOI:
https://doi.org/10.38035/jafm.v6i5.2849Keywords:
Konservatisme Akuntansi, Leverage, Keahlian Komite Audit, Manajemen Laba, Perusahaan Manufaktur, BEIAbstract
Penelitian ini bertujuan menguji pengaruh konservatisme akuntansi dan leverage terhadap manajemen laba serta menilai peran moderasi keahlian komite audit pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Data diperoleh dari laporan keuangan periode 2019–2024 dengan total 859 observasi perusahaan manufaktur. Manajemen laba diukur menggunakan absolute discretionary accruals berdasarkan Modified Jones Model, konservatisme diukur dengan model Givoly dan Hayn, leverage menggunakan Debt to Total Asset Ratio, sedangkan keahlian komite audit diukur sebagai persentase anggota komite audit yang memiliki keahlian akuntansi/keuangan sesuai ketentuan POJK 55/2015. Analisis dilakukan dengan regresi data panel dan Moderated Regression Analysis (MRA) menggunakan pendekatan Fixed Effect Model. Hasil menunjukkan bahwa konservatisme akuntansi berpengaruh positif signifikan terhadap manajemen laba, sehingga H1 ditolak. Leverage berpengaruh negatif signifikan terhadap manajemen laba, sehingga H2 ditolak. Selanjutnya, interaksi konservatisme dan keahlian komite audit (CONACC_KA) berkoefisien negatif signifikan, yang mengindikasikan bahwa keahlian komite audit mampu memperkuat peran konservatisme dalam menekan manajemen laba, sehingga H3 didukung. Namun, interaksi leverage dan keahlian komite audit (LEV_KA) tidak signifikan, sehingga H4 tidak didukung. Temuan ini menegaskan pentingnya penguatan kompetensi komite audit sebagai mekanisme tata kelola untuk meningkatkan kualitas pelaporan keuangan di pasar berkembang.
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