Authors:

Yostian Hadinata, Megawati Oktorina

Abstract:

“Penelitian ini menganalisis pengaruh sistem pengendalian internal terhadap manajemen laba dengan proporsi dewan komisaris independen sebagai variabel moderasi. Analisis data yang digunakan mencakup analisis statistika deskriptif dan regresi logistik menggunakan PROCESS macro v4.1 di software SPSS versi 25. Berdasarkan penetapan kriteria-kriteria penelitian, didapatkan sebanyak 33 perusahaan yang terdiri dari 16 perusahaan sektor kesehatan dengan 64 data sampel dan 17 perusahaan sektor transportasi dengan 67 data sampel. Melalui pengujian hipotesis, ditemukan hasil bahwa variabel sistem pengendalian internal menurunkan praktik manajemen laba serta variabel proporsi dewan komisaris independen memoderasi pengaruh sistem pengendalian internal terhadap manajemen laba. Kata Kunci: Sistem Pengendalian Internal; Manajemen Laba; Proporsi Dewan Komisaris Independen”

Keywords

Sistem Pengendalian Internal; Manajemen Laba; Proporsi Dewan Komisaris Independen

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Published

2023-01-26

How To Cite

HADINATA, Yostian; OKTORINA, Megawati. Peranan Sistem Pengendalian Internal dan Interaksinya dengan Proporsi Dewan Komisaris Independen Terhadap Praktik Manajemen Laba.E-Jurnal Akuntansi, [S.l.], v. 33, n. 1, p. 243-257, jan. 2023. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-93695. Date accessed: 08 Jul. 2024. doi:https://doi.org/10.24843/EJA.2023.v33.i01.p18.

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Issue

Vol 33 No 1 (2023)

Section

Articles

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