KECAKAPAN MANAJERIAL DAN KEPEMILIKAN MANAJERIAL TERHADAP KUALITAS LABA YANG DIMODERASI OLEH KEAHLIAN KEUANGAN KOMITE AUDIT DAN GENDER

Juvin Setyarini, Theresia Trisanti, Miswanto Miswanto

Abstract


Tujuan penelitian ini untuk menguji pengaruh kecakapan manajerial dan kepemilikan manajerial terhadap kualitas laba yang dimoderasi oleh keahlian keuangan komite audit dan keragaman. Teknik pengambilan sampel menggunakan purposive sampling perbankan konvensional periode 2014-2018. Pendekatan yang digunakan adalah regresi data panel. Hasil penelitian menunjukkan bahwa kecakapan manajerial berpengaruh negatif dan signifikan terhadap kualitas laba, kepemilikan manajerial berpengaruh positif terhadap kualitas laba, keahlian keuangan komite audit memoderasi secara posiif pengaruh kecakapan manajerial terhadap kualitas laba manajerial terhadap kualitas laba; gender memoderasi secara positif pengaruh kecakapan manajerial terhadap kualitas laba; dan gender tidak memoderasi pengaruh kepemilikan manajerial terhadap kualitas laba.

Keywords


Kecakapan; Kepemilikan; Keahlian; Kualitas; Laba;

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DOI: https://doi.org/10.18196/jbti.v11i3.10720

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