Do Audit Quality and Corporate Governance Deter Earnings Management? A Moderated Model with Leverage in Indonesia’s Infrastructure Sector
DOI:
https://doi.org/10.21009/wahana.20.012Kata Kunci:
Good Corporate Governance, Kualitas Audit Eksternal, Leverage, Manajemen LabaAbstrak
Penelitian ini bertujuan untuk mengeksplorasi bagaimana kualitas audit eksternal dan tata kelola korporasi yang efektif mempengaruhi manajemen laba, dengan leverage bertindak sebagai faktor moderasi. Penyelidikan ini berfokus pada perusahaan di sektor infrastruktur yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2020 hingga 2023. Metode analitis yang digunakan dalam penelitian ini adalah SmartPLS 4 untuk mengevaluasi hipotesis yang diajukan. Populasi sampel dalam penelitian ini meliputi perusahaan infrastruktur yang terdaftar di Bursa Efek Indonesia dalam periode 2020 hingga 2023. Teknik sampling non-probabilitas, khususnya sampling purposif, menghasilkan sampel akhir sebanyak 58 perusahaan. Temuan penelitian menunjukkan bahwa kualitas audit eksternal dan tata kelola korporasi yang efektif tidak mempengaruhi manajemen laba, baik secara langsung maupun ketika leverage dipertimbangkan sebagai faktor moderator. Selain itu, hasil penelitian menunjukkan bahwa leverage tidak mengurangi pengaruh kualitas audit eksternal dan tata kelola korporasi terhadap manajemen laba.
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