Ramadhani, Zakia (2026) Peran Komite Audit dalam Memoderasi Pengaruh Implementasi PSAK 109 terhadap Manajemen Laba pada Perusahaan Subsektor Perbankan yang Terdaftar di Bursa Efek Indonesia. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study analyzes the effect of PSAK 109 implementation on earnings management and examines the moderating role of the audit committee. This research employs a quantitative approach using secondary data obtained from the annual reports of banking issuers listed on the Indonesia Stock Exchange (IDX). The research sample consists of 40 banks with 240 observations covering the preimplementation period (2017–2019) and the post-implementation period (2022-2024), excluding 2020–2021 due to the impact of the COVID-19 pandemic. Panel data regression and Moderated Regression Analysis (MRA) were applied as the analytical techniques, with data processing supported by EViews 13 software. The statistical test results indicate that the implementation of PSAK 109 significantly suppresses earnings management practices, as evidenced by the panel data regression results. This effect is further reinforced by the presence of the audit committee, which functions as a significant moderator in the relationship between PSAK 109 and earnings management. These findings affirm that the implementation of an optimally functioning corporate governance mechanism is a key factor in driving improvements in the quality and integrity of financial reporting in the banking industry.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HG Finance > HG1501-3550 Banking H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping |
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| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Zakia Ramadhani | ||||||||
| Date Deposited: | 03 Jul 2026 06:26 | ||||||||
| Last Modified: | 03 Jul 2026 06:26 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/54505 |
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