PENGARUH KEAHLIAN KEUANGAN DAN GENDER KOMITE AUDIT TERHADAP MANAJEMEN LABA

Abstract

This research aims to determine the influence of financial expertise and audit committee gender on earnings management. The research was conducted on 1236 financial reports on non-financial companies listed on the IDX for the period 2020 to 2022 with the final sample data being 1114 financial reports after the data was transformed. The data analysis used was descriptive statistical tests, classical assumption tests and hypothesis tests. The results of the analysis show that the financial expertise and gender of the audit committee can reduce company earnings management. An audit committee that is increasingly skilled in the field of finance will be increasingly able to reduce earnings management and the gender of the audit committee will have an influence on decision making so that it will be better able to prevent earnings management from occurring.