Pengaruh Komite Audit, Direktur dan Auditor Eksternal Terhadap Kualitas Pelaporan Keuangan pada Perusahaan yang Terdaftar di Bursa Efek Indonesia

Febrine; Iskandar Itan

doi:10.37905/jar.v4i1.60

Febrine Universitas Internasional Batam
Iskandar Itan Universitas Internasional Batam

DOI: https://doi.org/10.37905/jar.v4i1.60

Abstract

Penelitian ini dilakukan untuk menyelidiki kualitas pelaporan keuangan di perusahaan keluarga dan juga meneliti efek mediasi dari independensi dan keahlian komite audit. Penelitian ini dilakukan dengan pertimbangan penambahan kasus manajemen laba pada perusahaan yang dapat mempengaruhi kualitas pelaporan keuangan. Penelitian ini memanfaatkan sampel dari perusahaan keluarga terbuka non-perbankan di Indonesia selama 5 (lima) tahun yang diperoleh dari Bursa Efek Indonesia. Penelitian ini meliputi uji outlier yang memanfaatkan Statistical Package for the Social Sciences (SPSS) dan Smart PLS sebagai pendukung analisa inner model dan tahap akhir melakukan analisis dengan pengujian hipotesis. Berdasarkan hasil penelitian, perusahaan keluarga tidak memberikan pengaruh terhadap kualitas pelaporan keuangan. Kemudian karakteristik direktur juga tidak memberikan pengaruh signifikan terhadap kualitas pelaporan keuangan sedangkan auditor eksternal bersignifikan positif terhadap kualitas pelaporan keuangan. Selain itu, independensi dan keahlian komite audit tidak mampu mewakili mekanisme pemantauan yang berharga dalam meningkatkan kualitas pelaporan keuangan dan tidak dapat memediasi karakteristik direktur dan auditor eksternal terhadap kualitas pelaporan keuangan

Keywords: Keahlian Komite Audit, Independensi Komite Audit, Big 4 (four), Karakteristik Direktur, Manajemen Laba

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