Pengaruh Komisaris Independen, Komite Audit, Keahlian Komite Audit terhadap Kualitas Laba dengan Kualitas Audit sebagai Variabel Moderasi pada Perusahaan Sub Sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia

Manik, Ellie Jenieri (2023) Pengaruh Komisaris Independen, Komite Audit, Keahlian Komite Audit terhadap Kualitas Laba dengan Kualitas Audit sebagai Variabel Moderasi pada Perusahaan Sub Sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia. Sarjana (S1) thesis, STIE Tri Bhakti.

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Abstract

This study aims to determine the effect of independent commissioners, audit committees, and audit committee expertise on profit quality and to test audit quality as a moderating variable can strengthen the relationship of independent commissioners, audit committees, and audit committee expertise on profit quality or weaken the relationship between independent commissioners, audit committees, and audit committee expertise on profit quality. This study uses quantitative methods with purposive sampling techniques, namely using samples with certain criteria. The sample used in this study was 24 food and beverage subsector companies listed on the Indonesia Stock Exchange with a total of 96 data observations. The data used is secondary data, namely data obtained in the form of financial statements and annual reports from the company's website and www.idx.co.id. Hypothesis testing was carried out by regression of fixed effect model panel data using Eviews 12 software. The results of hypothesis testing show that independent commissioners have no effect on profit quality, audit committee has no effect on profit quality, and audit committee expertise has no effect on profit quality. The test results also show that audit quality does not moderate the influence of independent commissioners on profit quality, and audit quality does not moderate the effect of the audit committee on profit quality, while audit quality moderates the influence of audit committee expertise on profit quality.

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