Pengaruh Karakteristik Dewan Komisaris, Karakteristik Komite Audit, dan Kualitas Audit Terhadap Kualitas Laba

Abstract

The study analyzed the influence of the Board of Commisioner characteristics, Audit Committee characteristics, and Audit Quality on the earnings quality of non-financial companies listed on the BEI 2019. This research was conducted considering that there are still many financial reporting scandals that start with earnings management actions and make the earnings quality can not reflect the real conditions of the company's performance. The quality of earnings in this study is proxied by discretionary accruals which are calculated using the Modified Jones Model. The study population was non-financial companies listed on the BEI 2019 as many as 542 companies. Using purposive sampling technique, the final sample was 419 companies. Hypothesis testing is done by using multiple linear regression tests. The results showed that independent board members and audit quality have a positive and significant effect, the board of commissioners' accounting expertise has a negative and significant effect, and then female commissioner, female audit committee, and audit committee accounting expertise does not affect the quality of earnings.

The Effect Of Board Diversity and Audit Quality on Earnings Quality (Study on Non-Financial State-Owned Enterprises Listed on the Indonesia Stock Exchange for the 2016-2020 Period)

“…Therefore, the higher the audit quality, the better the company's earnings quality (Wijaya 2020). The results of this study are in line with the theory in the framework of thought and research conducted by Hartoko (2021) and Wijaya (2020) which states that audit quality affects earnings quality. This study shows that more companies use Public Accounting Firms that are affiliated with The Big Four Public Accounting Firms that have a good reputation and experience so they can detect financial reporting irregularities more proficiently.…”

“…Research conducted by Anggrainy and Priyadi (2019) and Puteri and Saraswati (2021) reveals that audit quality has no effect on earnings quality. Research conducted by Wijaya (2020) and Hartoko and Astuti (2021) revealed that audit quality affects earnings quality. Based on the inconsistency of the results of previous studies and the phenomena that occur, the authors are interested in conducting research on variables related to earnings quality.…”

Accounting Conservatism: The Implementation of Internal and External Governance

“…In addition, it also serves as an effective tool for monitoring corporate administrative tasks. This is supported by [11] who appear that audit quality includes impact on accounting conservatism. The hypotheses tested in this think about are:…”

“…The independent commissioners ensures that management uses accounting principles to prepare accurate financial reports by applying conservative accounting [9]. This contention is upheld by a ponder by [10]; [11] prove that independent commissioners have a positive impact conservatism of accounting. Independent commissioner oversight of more amounts, or 30%, has been shown to increase accounting conservatism in the sample of companies surveyed and to make management more diligent in reporting financial statements.…”

“…Certified Public Accountants (CAFs) with audit services enable companies to take a more focused approach to financial reporting. [11] Demonstrate that quality of audit and commissioner of independent have effect on accounting conservatism. The independent directors exercise care to apply the prudent nature of the balance sheet to the Company's financial information.…”